Which overhead variance approach (two-variance, three-variance, or four variance) provides the most information for cost control purposes?

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Which overhead variance approach (two-variance, three-variance, or four variance) provides the most information for cost control purposes? Why?
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Related Book For  answer-question

Cost Accounting Traditions and Innovations

ISBN: 978-0324026450

4th edition

Authors: Barfield Jesse, Raiborn Cecily, Kinney Michael

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