What tool should be used to compare actual to budgeted variable company overhead cost?$$

Question $3$ options:

A$)$

Cost$-$Volume$-$Profit Analysis

B$)$

Ratio Analysis

C$)$

Vertical Analysis

D$)$

Horizontal Analysis

C$)$

Comparing actual cost to budgeted cost at the end of the budgeted period serves the purpose to control company cost during the current year

D$)$

Comparing actual to budgeted profit with horizontal analysis does not aid the company when controlling elements which produce profit