Which of the Following Overhead Variances Is Not Correctly Paired

Multiple Choice

Which of the following overhead variances is not correctly paired with a possible explanation for that variance?

A) Favorable spending variance - used variable overhead items efficiently
B) Favorable efficiency variance - efficient use of the activity base
C) Unfavorable efficiency variance - paid more than expected for variable overhead items
D) Unfavorable spending variance - used variable overhead items inefficiently