In a Four-Variance Method Analyzing Factory Overhead,the Variable Factory Overhead

In a four-variance method analyzing factory overhead,the variable factory overhead spending variance measures:

A) The effect of differences in the actual variable factory overhead and the standard variable factory overhead rate multiplied by the actual hours.
B) The difference in the actual hours incurred and standard hours allowed for a given level of production.
C) The difference between actual and applied variable factory overhead.
D) The difference between actual variable factory overhead and budgeted variable factory overhead.