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1. Can the total overhead variance for a period be separated into price and efficiency variances? Explain.

2. List causes that could lead to a variable overhead spending variance.

3. List causes that could lead to a variable overhead efficiency variance. 15-13 List causes that could lead to a fixed overhead spending variance.

4. List causes that could lead to a production-volume variance.

5. What are the justifications for using practical capacity as the denominator volume when calculating the fixed overhead application rate?

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