Which of the Following Variances Would Be Useful in Calling $\quad$

Which of the following variances would be useful in calling attention to possible problems in the control of spending on overhead items? $\quad$$\quad$$\begin{array}{llcc}\text { Variable overhead rate variance}&\text { Fixed overhead budget variance }\end{array}$
A. $\begin{array}{llcc} \quad\quad\quad\quad\quad\quad\text { No } &\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad \text { No }\end{array}$

B. $\begin{array}{llcc}\quad\quad\quad\quad\quad\quad\ \text { No } & \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Yes }\end{array}$

C. $\begin{array}{llcc}\quad\quad\quad\quad\quad\quad\text { Yes } & \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { No } \end{array}$

D. $\begin{array}{llcc}\quad\quad\quad\quad\quad\quad\text { Yes } & \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\text { Yes }\end{array}$

A) Choice A
B) Choice B
C) Choice C
D) Choice D