Question: The total fixed overhead variance can be expressed as the sum of a. the spending and efficiency variances. b. the spending and volume variances. c.

The total fixed overhead variance can be expressed as the sum of
  a.  the spending and efficiency variances.
  b.  the spending and volume variances.
  c.  the efficiency and volume variances.
  d.  the flexible budget and the volume variances.
  e.  none of the above.

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