Chapter 8 - Flexible Budgets, Overhead Cost Variances, and Management Control - Assignment Material - Questions - Page 316: 8-5

Factors affecting variable manufacturing overhead spending variance include actual rates, activity levels, input prices, resource utilization efficiency, production method changes, cost fluctuations, economic conditions, and management decisions. These elements influence whether the spending variance is favorable or unfavorable.

Factors affecting variable manufacturing overhead spending variance include actual rates, activity levels, input prices, resource utilization efficiency, production method changes, cost fluctuations, economic conditions, and management decisions. These elements influence whether the spending variance is favorable or unfavorable.