Question: Which of following cannot partly explain why using a predetermined overhead rate ueually leads to a variance to actual overhead costs. a.Actual spending for overhead

Which of following cannot partly explain why using a predetermined overhead rate ueually leads to a variance to actual overhead costs.

a.Actual spending for overhead is less than budgeted spending for overhead.

b.Direct costs differed to budget.

c.Actual use of the overhead allocation base is more than the budgeted use of the allocation base.

d.Budget estimates of overhead were unrealistically high.

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