Question: The difference between column 2 ( A H S R ) and column 3 ( S H S R ) is the: variable overhead rate

The difference between column 2(AHSR) and column 3(SHSR) is the:
variable overhead rate variance.
variable overhead efficiency variance.
variable overhead spending variance.
variable overhead activity variance.
The difference between column 2(AHSR) and column 3(SHSR) is the: variable

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