Question: A variable overhead spending variance can occur because a. prices for individual overhead items have increased. b. prices for individual overhead items have decreased. c.

A variable overhead spending variance can occur because
  a.  prices for individual overhead items have increased.
  b.  prices for individual overhead items have decreased.
  c.  more of an individual overhead item was used than expected.
  d.  less of an individual overhead item was used than expected.
  e.  all of the above.

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