Which of the Following Correctly Demonstrates the Comparison of the Four-Variance

Which of the following correctly demonstrates the comparison of the four-variance method of factory overhead analysis to the two-variance method of factory overhead analysis?

A) The sum of the spending and budget variances in the four-variance method is equal to the controllable variance in the two-variance method.
B) The sum of the budget, spending and efficiency variances in the four-variance method is equal to the controllable variance in the two-variance method.
C) The sum of the spending, efficiency and volume variances in the four-variance method is equal to the controllable variance in the two-variance method.
D) The budget variance in the four-variance method is equal to the controllable variance in the two-variance method.