Question: An unfavorable variable overhead efficiency variance indicates that? A) the actual rate of variable overhead was more than budgeted rate B) the price of variable

An unfavorable variable overhead efficiency variance indicates that?

A) the actual rate of variable overhead was more than budgeted rate

B) the price of variable overhead items was less than budgeted

C) the variable overhead cost-allocation base was not used efficiently

D) the variable overhead cost-allocation base was used efficiently

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