![](https://cos-cdn.shuashuati.com/pipixue-web/2020-1231-2005-12/ti_inject-812ce.png)
4) Which of the following is the correct mathematical expression to calculate the fixed overhead spending variance?
A.
Static-budget amount — Flexible-budget amount
B.
Actual costs incurred — Flexible-budget amount
C.
Static-budget amount — Fixed overhead allocated for actual output
D.
Flexible-budget amount — Fixed overhead allocated for actual output