The Fixed Overhead Volume Variance Is a Measure of

The fixed overhead volume variance is a measure of

A) the cost of overspending on fixed overhead items.
B) the effect of the actual output differing from the output used to calculate the predetermined fixed overhead rate.
C) the cost of unused activity capacity acquired.
D) both the cost of overspending on fixed overhead items and the effect of the actual output differing from the output used to calculate predetermined fixed overhead rate.
E) both the effect of the actual output differing from the output used to calculate the predetermined fixed overhead rate and the cost of unused activity capacity.