The variable overhead spending variance is the difference between actual variable overhead costs and the expected variable overhead costs for the actual use of the allocation base.

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Quizplus · Accepted Answer

The variable overhead spending variance measures the difference between what was actually spent on variable overheads for the actual level of the allocation base (such as labor hours, machine hours, etc.) and what should have been spent according to the standard cost for the actual level of the allocation base.

The Variable Overhead Spending Variance Is the Difference Between Actual