The overhead spending variance:

Multiple Choice

Occurs automatically whenever actual production levels differ from the "normal" production level used to compute the standard overhead cost per unit.

Is the difference between amounts spent for actual manufacturing overhead costs and the amount applied to production.

Is computed as the difference between variable overhead per the flexible budget and actual variable overhead costs incurred.

Is the portion of the total overhead variance that is considered "controllable" by the production manager.

An unfavorable volume variance in a factory is generally:

Multiple Choice

The responsibility of the production manager.

Viewed as an idle capacity loss.

The result of actual volume exceeding normal volume.

Treated as part of the controllable factory overhead variance.