answer both photos please

QUESTION 15 The variable overhead spending variance measures how well the firm: O A. Explains why fixed overhead is under-allocated or over-allocated OB.Keeps fixed overhead within the standard OC. Uses its variable overhead allocation base O D.Keeps the cost per unit of variable overhead items within the standard QUESTION 16 The fixed overhead spending variance measures how well the firm: O A. Explains why fixed overhead is under-allocated or over-allocated B. Keeps fixed overhead costs within the standards OC. Uses its variable overhead inputs wisely OD Keeps costs of variable overhead inputs within the standard QUESTION 18 A firm is most likely to consider which of these as a cost center? O A The firm's human resource department O B. The firm's booth at a mall for selling its products OC. The firm's product lines D. The firm's retail store QUESTION 19 Which of these is a responsibility that is common to the managers of revenue, profit, and investment centers? O A. Generating profits O B.Generating revenues OC. Managing the invested capital OD.Controlling costs