Skizone Company's 4-Variance Analysis

Skizone Company's 4-Variance Analysis:

Which of the following statements is true of Skizone's overhead variances?

A) Budgeted variable overhead rate is higher than actual variable overhead rate.
B) Static fixed overhead amount is higher than flexible fixed overhead amount.
C) Budgeted variable overhead rate is lower than actual variable overhead rate.
D) Static fixed overhead amount is lower than flexible fixed overhead amount.