Which of the following is NOT a flexible budget variance?
A) total fixed overhead volume variance
B) total variable overhead variance
C) total direct materials variance
D) total direct labor variance

Question

Quizplus · Accepted Answer

Total fixed overhead volume variance is not a flexible budget variance because it measures the difference between the budgeted fixed overhead and actual fixed overhead based on the level of activity, rather than actual results compared to the flexible budget. The other options (B, C, and D) are all flexible budget variances, as they measure the difference between actual results and the flexible budget amounts for variable overhead, direct materials, and direct labor, respectively.

Which of the Following Is NOT a Flexible Budget Variance