which of the following can have an unfavourable effect on a total variable overhead variance?

1) the actual cost driver rate exceeds the predetermined cost driver rate

2) the actual sales volume exceeds the planned sales volume, causing an unfavourable planning variance

3) all the choices can have an unfavourable effect on a total variable overhead variance

4) the standard cost driver volume allowed is greater than the cost driver volume actually used

which of the following is an example of third-level variance?

1) the direct market share variance

2) the direct labour efficiency variance

3) the flexible budget variance

4) all the other choices are examples of third-level variances