9. A. The overhead flexible budget variance indicates:

A. the difference between actual overhead and standard overhead.

B. how well management has controlled overhead costs.

C. the difference between the flexible budget and the standard budget.

D. how well management has met strategic goals.

9. B The difference between the flexible budget overhead and the standard overhead allocated to

production is called the:

A. sales volume variance.

B. overhead flexible budget variance.

C. direct material variance.

D. production volume variance.