4.A manufacturing standard costing system. In the company's most recent accounting period an adverse fixed overhead expenditure ...... company operates a variance was reported Select which two of the followinh would ********* help to explain the varianne ........ ..... A. Factory rent was lower than planned **** ******* B. Production manager's bonus was lower than planned ***** C. Factory rent was higher than planned . .. ........... D. Production manager's salary included an unplanned bonus E. Production staff overtime was higher ... ............... ............ than planned 31. A company has identified a forthcoming short-term deficit in its cash position and the board of directors is considering a number of proposals to address the issue Which two of the following proposals would be appropriate A. To issue shares B. To remove settlement discounts from customers that pay early C. To increase bank overdraft facility D. To agree discounts with suppliers for early payment E. To improve customer credit control procedures