An Unfavorable Variable Overhead Spending Variance May Be Caused by

Multiple Choice

An unfavorable variable overhead spending variance may be caused by

A) the use of excessive quantities of variable overhead items.
B) the payment of lower prices for variable overhead items used.
C) the use of excessive quantities of the variable overhead allocation base.
D) both the use of excessive quantities of variable overhead items and the payment of lower prices for variable overhead items used.