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

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

Controllable Variance

Controllable variance refers to the difference between actual costs and the expected costs that can be controlled or influenced by a manager.

Actual Indirect Factory Wages

This represents the wages paid to workers who are not directly involved in production but support the manufacturing process.

Budgeted Amounts

Financial plans that project income, expenditures, and allocations for a specific period, often used for control and decision-making purposes.