Incurring actual indirect factory wages in excess of budgeted amounts for actual production results in a

A) quantity variance
B) controllable variance
C) volume variance
D) rate variance

Controllable Variance

A measure in accounting that represents the difference between actual costs and the budgeted amounts that management could control or influence.

Indirect Factory Wages

Wages paid to employees who are not directly involved in production but whose services are necessary for the manufacturing process.

Budgeted Amounts

Financial projections or estimates of revenue and expenses over a specified period, used for planning and control purposes.