Which of the following correctly demonstrates the comparison of the four-variance method of factory overhead analysis to the two- variance method of factory overhead analysis? a. The fixed spending variance in the four-variance method is equal to the flexible budget variance in the two-variance method The sum of the fixed and variable spending variances in the four-variance method is equal to the flexible budget varunce in the two-variance method. The sum of the fixed and variable spending, Variable efficiency and production-volume variances in the four-variance method is equal to the flexible-budget variance in the two-variance method The sum of the fixed and variable spending and variable efficiency variances in the four-variance method is equal to the flexible-budget variance in the two-variance method QUESTION 2