Question: When variable overhead efficiency variance is favorable, it can be safely assumed that the q , actual rate per unit of the cost - allocation

When variable overhead efficiency variance is favorable, it can be safely assumed that the
q,
actual rate per unit of the cost-allocation base is higher than the budgeted rate
actual quantity of the cost-allocation base used is higher than the budgeted quantity
actual rate per unit of the cost-allocation base is lower than the budgeted rate
actual quantity of the cost-allocation base used is lower than the budgeted quantity
When variable overhead efficiency variance is

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