Matching Column A and C

COLUMNA COLUMNC standard a. Foregone cost Opportunity cost b. Difference betweern the quantity and price variance C. Price allowed Spending variance The standard price d. Benchmark for measuring performance e. quantity allowed Avoidable cost f. Analysis regarding Standard quantity purchasing a part from an outside supplier excludable costs when doing a make uy analysiS Direct material variance is based upon material VOH efficiency variance uses this h. purchased Make buy decision i. used Direct material quantity variance is based upon material_ j. the variable part of the predetermined overhead rate