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单项选择题

3、生态因子具有非等价性，其中必有1-2个是起关键作用的主导因子，因此，缺失的因子可以用另一个因子代替。（ ）

A．对
B．错
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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
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