The variable overhead spending variance is also called the variable overhead efficiency variance.

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The variable overhead spending variance and the variable overhead efficiency variance are two distinct variances. The variable overhead spending variance measures the difference between actual variable overhead costs and budgeted variable overhead costs, while the variable overhead efficiency variance measures the difference between the actual amount of variable overhead used and the standard amount of variable overhead that should have been used for the actual level of production.

The Variable Overhead Spending Variance Is Also Called the Variable