Question: Under the three-variance method for analyzing factory overhead, the difference between the actual factory overhead and the budget allowance based on actual input is the

Under the three-variance method for analyzing factory overhead, the difference between the actual factory overhead and the budget allowance based on actual input is the

	A.	Efficiency variance.
	B.	Spending variance.
	C.	Volume variance.
	D.	capacity varianceIdle

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