Dori Castings Is a Job Order Shop That Uses a Standard

Multiple Choice

Dori Castings is a job order shop that uses a standard cost system to account for its production costs. Manufacturing overhead costs are applied to production on the basis of direct labour hours.
-A volume variance will exist for Dori in a month under which of the following conditions?

A) When the production volume differs from sales volume.
B) When the actual direct labour hours differ from standard hours allowed.
C) When there is a budget variance in fixed overhead costs.
D) When the fixed overhead applied to units of product on the basis of standard hours allowed differs from the budgeted fixed overhead.