Question

the difference between actual overhead costs incurred and the budgeted (flexible) total overhead at actual units produced is the
multiple choice
production variance.
quantity variance.
volume variance.
price variance.
controllable variance.

Explanation:

The controllable variance is calculated as the difference between the actual overhead costs incurred and the budgeted (flexible) total overhead at actual units produced. The production variance is related to production levels, quantity variance to input quantities, volume variance to capacity utilization, and price variance to input prices.

Answer:

Controllable variance.