Which variance captures the difference in the standard variable-MOH cost for the actual quantity of the cost driver used, compared to the cost driver quantity expected for actual units produced?
A) Variable-MOH Efficiency Variance
B) Fixed-MOH Price Variance
C) Variable-MOH Price Variance
D) Fixed-MOH Volume Variance

Question

Quizplus · Accepted Answer

The Variable-MOH Efficiency Variance captures the difference in the standard variable-MOH cost for the actual quantity of the cost driver used, compared to the cost driver quantity expected for the actual units produced.

Which Variance Captures the Difference in the Standard Variable-MOH Cost