The fixed manufacturing overhead budget variance is more meaningful than the volume variance for cost control purposes.

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The fixed manufacturing overhead budget variance indicates the difference between the actual fixed overhead cost and the budgeted fixed overhead cost, allowing managers to compare their actual spending to their planned spending. This variance can help identify where overspending or underspending may have occurred and allows for better cost control decisions. The volume variance, on the other hand, only measures the difference in fixed overhead costs due to changes in production levels and does not provide as useful information for cost control purposes.

The Fixed Manufacturing Overhead Budget Variance Is More Meaningful Than