Which of the Following Variances Would Be Useful in Calling

Multiple Choice

Which of the following variances would be useful in calling attention to possible problems in the control of spending on overhead items? $\begin{array} { c c c } \begin{array} { c } \text { Variable overhead } \\\text { spending variance }\end{array} & \begin{array} { r } \text { Fixed overhead } \\\text { budget variance }\end{array} \\ \text { A) No } & \text { No } \\\text { B) No } & \text { Yes } \\\text { C) Yes } & \text { No } \\\text { D) Yes } & \text { Yes }\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D