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Under the three-variance method for analyzing factory overhead, the difference between the actual factory overhead and the budget allowance based on actual input is the
Under the three-variance method for analyzing factory overhead, the difference between the actual factory overhead and the budget allowance based on actual input is the
A. | Efficiency variance. | |
B. | Spending variance.
| |
C. | Volume variance.
| |
D. | capacity varianceIdle
|
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