The fixed overhead cost variance can be further subdivided into the: production-volume variance and...
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Accounting
The fixed overhead cost variance can be further subdivided into the: productionvolume variance and the efficiency variance price variance and the efficiency variance spending variance and flexiblebudget variance flexiblebudget variance and the productionvolume variance 
The fixed overhead cost variance can be further subdivided into the:
productionvolume variance and the efficiency variance
price variance and the efficiency variance
spending variance and flexiblebudget variance
flexiblebudget variance and the productionvolume variance
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