A Three-Way Overhead Variance Analysis Refers To

A three-way overhead variance analysis refers to:

A) A variance analysis comprising three variances,including overhead spending variance,variable overhead efficiency variance,fixed overhead volume variance
B) A variance analysis comprising three variances,including variable overhead spending variance,variable overhead efficiency variance,and fixed overhead budget variance.
C) A variance analysis that requires managers to estimate each variance using information from three different independent sources.
D) A variance analysis that requires managers to average the variances calculated over three accounting periods.