A company currently uses a standard absorption costing ...
单项选择题A company currently uses a standard absorption costing system. The fixed overhead expenditure variances extracted from the operating statement for November is 
4,200 favourable.Fixed production overhead efficiency variance is $1,400 adverse. PQ Limited is considering using standard marginal costing as the basis for variance reporting in future. What variance for fixed production overhead would be shown in a marginal costing operating statement for November?
A．No variance would be shown for fixed production overhead
B．Expenditure variance: $5,800 adverse
C．Volume variance: $2,800 favourable
D．Total variance: $3,000 adverse
