The total fixed overhead variance is a. the difference between actual and budgeted fixed overhead costs. b.

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The total fixed overhead variance is
  a.  the difference between actual and budgeted fixed overhead costs.
  b.  the difference between budgeted and applied fixed overhead costs.
  c.  the difference between budgeted fixed and variable overhead costs.
  d.  the difference between actual and applied fixed overhead costs.
  e.  none of the above.

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