Which of the Following Elements Is (Are)needed in a Straightforward

Multiple Choice

Which of the following elements is (are) needed in a straightforward calculation of the variable-overhead spending variance?

A) Variable overhead incurred during the period.
B) Budgeted variable overhead based on actual hours worked.
C) Standard variable overhead applied to production.
D) Elements "A" and "B" above.
E) Elements "A" and "C" abovE.