The Variable Overhead Efficiency Variance Is Most Effective in Measuring

The variable overhead efficiency variance is most effective in measuring

A) the difference between actual variable overhead costs incurred during the period and the budget allowance based on actual input.
B) the difference between actual variable overhead costs incurred during the period and the budget amount based on the time that should have been expended in producing at a certain level of activity.
C) the difference between actual hours utilized in production and the standard hours allowed at a certain level of output.
D) excessive usage of overhead resources.