When there is a standard batch size for production activity:

Multiple Cholce

A modincation of the tracitional approach to constructing the fexible bucget for control purposes allows for a more detalled analysis of batch$-$related overhead costs.

It is not possible to construct a nexible budget for cost$-$control purposes.

The varlable portion of the total fexible bucget variance for batch$-$related costs can be further decomposed into a spending and a volume variance, which leads to better cost control.

Standard cost varlances for only the variable portion of batch$-$related manufacturing overnead costs can be calculated.