1. The variable overhead efficiency variance claims to measure a) changes in spending efficiency b) productive efficiency c) changes in variable overhead costs because of the efficiency (inefficiency) use of the cost driver d) changes in variable overhead cost attributable to inefficient purchase of variable inputs e) None of these 2. The formula for calculating the variable overhead efficiency variance is a) (AVOR x AH- (SVOR x AH) b) (AVOR SVOR) x SH c) (AH - SH) x SVOR. d) (AH - SH) x AVOR. e) None of these 3. The two variances for variable overhead are a) spending and efficiency variances b) spending and budget variances c) budget and volume variances. d) spending and volume variances e) volume and efficiency variances. 4. Inefficient usage of labor implies a(n) a) unfavorable variable overhead efficiency variance and an unfavorable variable overhead spending variance b) favorable variable overhead efficiency variance c) unfavorable variable overhead spending variance. d) favorable variable overhead spending variance e) unfavorable variable overhead efficiency variance 5. Responsibility for the variable overhead spending variance is usually assigned to a) the purchase department b) the production department. c) the engineering department. d) the personnel department