Answer: A)Variable overhead spending variance
Explanation:
The Variable Overhead spending variance shows the difference between the amount that was spent and the amount that should have been spent on a variable overhead.
In so doing it shows the variable overhead that should have been saved (incurred) due to efficient (inefficient) use of resources because a favorable (unfavorable) variance would mean that the company outperformed (underperformed) their estimates by being more efficient (inefficient).
