Which of the following variances would be useful in calling attention to possibl? problems in the control of spending on overhead items?
$$\begin{array}{lll}& \begin{array}{l}\text{vartable }\\ \text{ overhead}\\ \text{spending }\\ \text{vortance }\end{array}& \begin{array}{l}\text{fixed }\\ \text{ overhead}\\ \text{spending }\\ \text{vortance }\end{array}\\ \text{ A }& \text{ No }& \text{ No }\\ \text{ B }& \text{ No }& \text{ Yes }\\ \text{ C }& \text{ Yes }& \text{ No }\\ \text{ D }& \text{ Yes }& \text{ Yes }\end{array}$$

A) Choice A.
B) Choice B.
C) Choice C.
D) Choice D.

Variable Overhead Spending Variance

The difference between actual variable overhead costs incurred and the expected (standard) costs based on the actual level of production activity.

Fixed Overhead Spending Variance

The difference between the actual and budgeted fixed overhead costs incurred during a period.

Variable Manufacturing Overhead

Refers to the production costs that fluctuate with the level of output, such as utility costs or raw materials, which are not directly tied to individual units.