The controllable variance measures

A) operating results at less than normal capacity
B) the efficiency of using variable overhead resources
C) operating results at more than normal capacity
D) control over fixed overhead costs

Controllable Variance

Controllable Variance is the difference between actual spending and budgeted amounts that management could control or influence directly.

Variable Overhead

Costs that vary with production output, such as utilities or raw materials, but are not directly tied to a specific unit of production.

Operating Results

The financial outcomes achieved from a company's core business operations.