# The difference between actual quantity and budgeted quantity of cost allocation base is classified as __________? with Answer - Accounting Mcqs | ExamZone

> Solved MCQ: The difference between actual quantity and budgeted quantity of cost allocation base is classified as __________? Correct Answer: B. variable overhead efficiency variance. Verified answer explanation for FPSC, PPSC, MDCAT, NTS, and CSS competitive exam preparation.

---

Tested in Competitive Exams:

- [NTS Test Prep](https://test-prep.blog/exams/nts)
- [FPSC Past Papers](https://test-prep.blog/exams/fpsc)
- [PPSC Solved MCQs](https://test-prep.blog/exams/ppsc)
- [PMDC MDCAT 2026](https://test-prep.blog/exams/mdcat)
- [UET ECAT Prep](https://test-prep.blog/exams/ecat)
- [CSS Central Superior](https://test-prep.blog/exams/css)

- [Accounting Mcqs](https://test-prep.blog/categories/accounting-mcqs)
Difficulty: Easy 81% Accuracy

# The difference between actual quantity and budgeted quantity of cost allocation base is classified as __________?

Direct Answer & Quick Reference

The correct option is **B. variable overhead efficiency variance**.

A. fixed overhead efficiency variance

B. variable overhead efficiency variance **(Correct Answer)**

C. variable overhead manufacturing variance

D. fixed overhead manufacturing variance

Verified Key: B. variable overhead efficiency variance
Solved by 2,336+ students

Verified against official examination board answer keys and standard curriculum textbooks.

- [Previous Question The accounting process of gradually converting the unexpired cost of fixed assets into expenses over a series of accounting periods is_________?](https://test-prep.blog/mcq/the-accounting-process-of-gradually-converting-the-unexpired-cost-of-fixed-asset-20c80b24-ee5c-4c5b-9fee-1b3150620ab8)
- [Next Question If the beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and the completed good units are 8000 then total spoilage will be ____________?](https://test-prep.blog/mcq/if-the-beginning-work-in-process-inventory-units-are-2600-units-started-are-9000-18ccbada-a526-46a0-958b-acae83ecab3a)

- [Practice More Accounting Mcqs MCQs](https://test-prep.blog/quiz/smart?category=accounting-mcqs)
- [How We Verify Questions →](https://test-prep.blog/editorial-policy)

## Subject Overview

Explore thousands of solved past paper MCQs for Accounting Mcqs categorized with explanations.

- [Browse All Accounting Mcqs MCQs →](https://test-prep.blog/categories/accounting-mcqs)

## Related Questions

- [The accounting process of gradually converting the unexpired cost of fixed assets into expenses over a series of accounting periods is_________?](https://test-prep.blog/mcq/the-accounting-process-of-gradually-converting-the-unexpired-cost-of-fixed-asset-20c80b24-ee5c-4c5b-9fee-1b3150620ab8)
- [If the beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and the completed good units are 8000 then total spoilage will be ____________?](https://test-prep.blog/mcq/if-the-beginning-work-in-process-inventory-units-are-2600-units-started-are-9000-18ccbada-a526-46a0-958b-acae83ecab3a)
- [In support of business transaction, any written evidence is called ___________?](https://test-prep.blog/mcq/in-support-of-business-transaction-any-written-evidence-is-called-___________-ca9aea86-7eac-4b03-b1b0-5325525afaea)
- [The concession received on the price of defective goods is called:](https://test-prep.blog/mcq/the-concession-received-on-the-price-of-defective-goods-is-called-1fd4ecbf-192d-4d6f-a39f-efa7e2f65271)
- [Cash brought by the owner to start business is called__________?](https://test-prep.blog/mcq/cash-brought-by-the-owner-to-start-business-is-called__________-53e7db47-64f4-44b2-a2e4-057d7c2b381f)

---
*Source: https://test-prep.blog/mcq/the-difference-between-actual-quantity-and-budgeted-quantity-of-cost-allocation--c6b49084-c5ba-4f7b-9330-6097f7b2093f*
*Format: Markdown for Agents (Content Negotiation: text/markdown)*
