What was the total direct variable overheads variance?

0 Nil
∘ 12,000

Question

What was the total direct variable overheads variance? 
    
    0     Nil 
    ∘    12,000

Accepted Answer

Step 1:
Understand the question. The question asks for the total direct variable overheads varia

$$ \begin{aligned} &\text { What was the total direct variable overheads variance? }\\ &\begin{array}{ll} 0 & \text { Nil } \\ \circ & \$ 12,000 \text { Favourable } \\ 0 & \$ 12,000 \text { Adverse } \\ 0 & \$ 11,000 \text { Adverse } \end{array} \end{aligned} $$