The Difference Between the Standard Variable Overhead Cost for the Actual

Multiple Choice

The difference between the standard variable overhead cost for the actual quantity of the cost driver used for applying variable overhead and the standard variable overhead cost allowed for the units manufactured during a given period is the:

A) Total variable overhead variance.
B) Variable overhead spending variance.
C) Variable overhead rate variance.
D) Variable overhead efficiency variance.
E) Variable overhead flexible-budget variance.