Question：A company currently uses a standard absorption costing system. The fixed overhead variances extracted from the operating statement for November are:

　　A No variance would be shown for fixed production overhead

　　B Expenditure variance: $5,800 adverse

　　C Volume variance: $2,800 favourable

　　D Total variance: $3,000 adverse

　　解析：The only fixed overhead variance in a marginal costing statement is the fixed overhead expenditure variance. This is the difference between budgeted and actual overhead expenditure, calculated in the same way as for an absorption costing system.

　　There is no volume variance with marginal costing, because under or over absorption due to volume changes cannot arise.