The variable overhead spending variance focuses on the volume difference in the allocation base used.
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Q66: The production volume variance is used for
Q67: Actual production volume may be different than
Q68: The fixed overhead spending variance is the
Q69: Actual overhead costs are allocated to inventory
Q70: Usually companies produce more or less than
Q72: The dollar amount of the production volume
Q73: The difference between the standard amount of
Q74: The variable overhead efficiency variance is favourable
Q75: The fixed overhead spending variance is favourable
Q76: The production volume variance is equivalent to
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