solve these two questions

- | Question 3 1 pts The variance most useful in evaluating plant utilization is the () fixed overhead spending variance. () variable overhead efficiency variance. ) variable overhead spending variance. ) fixed overhead volume variance. Question 4 1 pts The use of separate variable and fixed overhead rates is better than a combined rate because such a system () is easier to develop. () is more effective in assigning overhead costs to products. () does not result in underapplied or overapplied overhead. ) is less expensive to operate and maintain