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  3. Study Set
    Managerial Accounting Study Set 1
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    Exam 11: Flexible Budgeting and the Management of Overhead and Support Activity Costs
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    Which Variance Is Commonly Associated with Measuring the Cost of Under-
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Which Variance Is Commonly Associated with Measuring the Cost of Under-

Question 21

Question 21

Multiple Choice

Which variance is commonly associated with measuring the cost of under- or over-utilization of plant capacity?


A) The variable-overhead spending variance.
B) The variable-overhead efficiency variance.
C) The fixed-overhead budget variance.
D) The fixed-overhead volume variance.
E) The total fixed-overhead variancE.

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