The total fixed overhead variance is
A) actual fixed overhead - applied fixed overhead.
B) the sum of the spending and volume variances.
C) the sum of the spending and efficiency variances.
D) both actual fixed overhead - applied fixed overhead and the sum of the spending and efficiency variances.
E) both actual fixed overhead - applied fixed overhead and the sum of the spending and volume variances.
Correct Answer:
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A)is usually not
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