From a Budgeting View,which of the Following Statements Is Not

Multiple Choice

From a budgeting view,which of the following statements is not true concerning variances?

A) A favorable expense variance means the budgeted amount was more than actual.
B) Cumulative variance = current month's variance + variances of previous months.
C) Ideally,cumulative variances for the year will equal zero.
D) Ideally,cumulative variances for the year should have a positive value.