A. The term "standard cost variance" is not a specific variance calculation. It may be used to refer to variance analysis in general, for example "standard cost variance analysis."
B. The production volume variance is the difference between the budgeted fixed overhead and the fixed overhead applied, based on the standard rate × the standard input of the fixed overhead allocation base allowed for the actual level of output.
C. The flexible budget variance is the difference between the actual results and the flexible budget amount based on the actual level of activity achieved in the budget period.
D. The sales volume variance is the difference between the flexible budget amount and the static budget amount.