1.
2.
3.
4.
5.
6.
7.
8.
8-4
1.
2.
3.
4.
8-6
8-9
8-10
8-11
8-12
8-14
1.
2.
3.
4.
8-15
8-16
8-19
8-20
4-VARIANCE
ANALYSIS
SPENDING
VARIANCE
EFFICIENCY
VARIANCE
PRODUCTIONVOLUME
VARIANCE
VARIABLE
OVERHEAD
YES
YES
NEVER A
VARIANCE
FIXED
OVERHEAD
YES
NEVER A
VARIANCE
YES
8-21
8-23
8-24
TERMS TO LEARN
Denominator level
Page 292
Denominator-level variance
Page 298
Page 297
Page 297
Operating-income volume
variance
Page 307
Production-volume variance
Page 298
Standard costing
Page 290
8-26
TERMS TO LEARN
Total-overhead variance
Page 305
Page 293
Page 293
Page 295
8-27