Which term below is best paired with "shows how well management has controlled overhead costs"?

Question

Quizplus · Accepted Answer

The overhead flexible budget variance measures the difference between the actual overhead costs and the flexible budgeted costs based on the actual production volume. A favorable variance indicates that the actual overhead costs were lower than the flexible budget, which means that management has controlled overhead costs well. The other options (production volume variance, efficiency variance, and price variance) do not directly measure overhead cost control.

Which Term Below Is Best Paired with "Shows How Well