The variable overhead spending variance can be caused by higher or lower usage of the variable overhead allocation base.

Name: The variable overhead spending variance can be caused by higher or lower usage of the variable overhead allocation base.
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Quizplus · Accepted Answer

The variable overhead spending variance is caused by paying more or less than expected for the variable overhead costs, not by the usage of the variable overhead allocation base, which affects the variable overhead efficiency variance.

The Variable Overhead Spending Variance Can Be Caused by Higher