Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .Western Technologies Inc.produces dashboard displays.Actual fixed manufacturing overhead is the same as the budgeted amount, $687,500.Production in September increased by 10% over the previous month's production.August production was 25,000 displays.The production level is the same as the budgeted denominator level.At the end of September, 2,000 displays remained in stock.In August, all of the displays were sold by the end of the month and there was no remaining work in process inventory.
-When large differences exist between practical capacity and master-budget capacity utilization, companies can classify part of the large difference as

A) production-volume variance.
B) sales volume variance.
C) normal capacity utilization.
D) theoretical capacity utilization.
E) planned unused capacity.