Select all of the following that are always true about budget variances:

An unfavorable variance in one place can lead to a favorable variance in another

An unfavorable Variable Overhead Variance could result from waste of indirect materials

Production volume variance is unique to both dherhead variances

The Direct material Price variance based on Purchases is a Flexible Budget Variance

If the Budgeted Direct Labor rate is $$\frac{20}{h}r$ and the Budgeted Variable Overhead Allocation rate is $$\frac{20}{?}$ unit of cost allocation base, the efficiency variance for Dikect Labor

and for Variable Overhead will be the same

There is no efficiency variance for fixed overhead