The variable overhead flexible$-$budget variance can be further subdivided into the

Question $26$ options:

$1)$

price variance and the efficiency variance.

$2)$

static$-$budget variance and sales$-$volume variance.

$3)$

rate variance and production$-$volume variance.

$4)$

sales$-$volume variance and the rate variance.

$5)$

rate variance and the efficiency variance