A Variable Overhead Spending Variance Is Caused by

Multiple Choice

A variable overhead spending variance is caused by

A) using more or fewer actual hours than the standard hours allowed for the production achieved.
B) paying a higher/lower average actual overhead price per unit of the activity base than the standard price allowed per unit of the activity base.
C) larger/smaller waste and shrinkage associated with the resources involved than expected.
D) both b and c are causes.