The controllable variance measures
A) operating results at less than normal capacity
B) the efficiency of using variable overhead resources
C) operating results at more than normal capacity
D) control over fixed overhead costs

Question

Quizplus · Accepted Answer

The controllable variance measures the efficiency of using variable overhead resources, meaning how well a company controls and uses its variable overhead costs. It does not relate to operating results at less or more than normal capacity, nor does it measure control over fixed overhead costs.

The Controllable Variance Measures