Which of the Following Is Not Correct

Multiple Choice

Which of the following is not correct?

A) If the denominator level of activity and the standard hours allowed for the output of the period are the same, then there is no volume variance.
B) If the denominator level of activity is greater than the standard hours allowed for the output of the period, then the volume variance is unfavorable.
C) If the denominator level of activity is greater than the standard hours allowed for the output of the period, then the volume variance is favorable.
D) The volume variance is the most appropriate measure of the utilization of plant facilities.