The rate variance for variable manufacturing overhead is affected by several factors. Explain. Two of the factors are: A. 1. Percentage change in the actual quantity used of individual items included in variable overhead cost pool, relative to the percentage change in the quantity of the cost driver of the variable overhead cost pool 2. Level of capacity or investment that the company has determined B. 1. Price changes ofrindividual inputs (such as energy and indirect materials included in variable overhead relative to budgeted prices 2. Level of capacity or investment that the company has determined O C. 1. Percentage change in the actual quantity used of individual items included in variable overhead cost pool, relative to the percentage change in the quantity of the cost driver of the variable overhead cost pool 2. Price changes of total inputs included in variable overhead relative to actual prices OD. 1. Price inflation or deflation of individual items included in variable overhead 2. Usage of individual items included in variable overhead