MCQOPTIONS
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				| 1. | 
                                    Of the cost allocation base, the difference between actual and budgeted variable overhead cost multiplied by actual quantity for actual output is classified as | 
                            
| A. | variable overhead spending variance | 
| B. | fixed overhead spending variance | 
| C. | constant spending variance | 
| D. | potential spending variance | 
| Answer» B. fixed overhead spending variance | |