Question: The variable overhead efficiency variance measures the difference between the multiplied by the budgeted variable overhead cost per unit of the cost - allocation base.

The variable overhead efficiency variance measures the difference between the
multiplied by the budgeted variable overhead cost per unit of the cost-allocation base.
actual cost incurred and the budgeted quantity of the cost-allocation base that should have been used to produce the actual output
actual quantity of the cost-allocation base used and the budgeted quantity of the cost-allocation base that should have been used to produce the actual output
budgeted cost and the actual cost used to produce the actual output
budgeted quantity of the cost-allocation base used and the budgeted quantity of the cost-allocation base that should have been used to produce the actual output
 The variable overhead efficiency variance measures the difference between the multiplied

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