The difference between the actual cost of variable overhead items and the amount of variable overhead cost that is expected to be incurred at the actual level of activity base experienced is the

A-The variable overhead materials variance.

B-The manufacturing overhead expense variance.

C-The variable overhead efficiency variance.

D-The variable overhead spending variance.

Since fixed overhead does not vary with volume within the relevant range, the flexible budget will always agree with

A-Actual results.

B-Static budget.

C-Both actual results and the static budget.

D-Neither actual results nor the static budget.