题干：Tiny Tykes公司7月份有关固定和变动期间成本信息如下
那么固定期间费用的效率差异是
考点：Cost and Variance Measures-Overhead Variances
关键词：fixed overhead efficiency
解题思路：期间费用的差异分类
固定期间费用差异可以分为弹性预算差异和产量差异
变动期间费用差异可以分为价差和量差
There is no such thing as a fixed overhead efficiency variance because fixed costs are not related to levels of output and therefore are unable to be used efficiently or inefficiently.
There is no such thing as a fixed overhead efficiency variance because fixed costs are not related to levels of output and therefore are unable to be used efficiently or inefficiently.
There is no such thing as a fixed overhead efficiency variance because fixed costs are not related to levels of output and therefore are unable to be used efficiently or inefficiently.
There is no such thing as a fixed overhead efficiency variance because fixed costs are not related to levels of output and therefore are unable to be used efficiently or inefficiently.
