The fixed overhead budget variance is also known as the fixed overhead spending variance.

Name: The fixed overhead budget variance is also known as the fixed overhead spending variance.
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Quizplus · Accepted Answer

The fixed overhead budget variance is indeed also known as the fixed overhead spending variance. This variance measures the difference between the actual fixed overhead costs incurred during a period and the budgeted or expected fixed overhead costs for that same period.

The Fixed Overhead Budget Variance Is Also Known as the Fixed