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| Dori Castings, a job-order shop, uses a full-absorption, standard-cost system to account for its production costs. The O/H costs are applied on a direct-labor-hour basis.The fixed factory O/H applied on the basis of standard allowed direct labor hours differs from the budgeted fixed factory O/H. A production volume variance will exist for Dori in a month when A. Production volume differs from sales volume. B. Actual direct labor hours differ from standard allowed direct labor hours. C. The fixed factory O/H applied on the basis of standard allowed direct labor hours differs from actual fixed factory O/H. D. The fixed factory O/H applied on the basis of standard allowed direct labor hours differs from the budgeted fixed factory O/H. |