115. CSO: 1B1e LOS: 1B1s
When using a flexible budgeting system, the computation for the variable overhead
spending variance is the difference between
a. actual variable overhead and the previously budgeted amount.
b. the previously budgeted amount and actual inputs times the budgeted rate.
c. the amount applied to work-in-process and actual variable overhead.
d. actual variable overhead and actual inputs times the budgeted rate.
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