Question

controlling variance are best disposed off by transferring to
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Answer 1

Answer:

A controllable variance refers to the "rate" portion of a variance.

Answer 2

CONTROLLING VARIANCE

Controlling variance are best disposed off by transferring to costing profit and loss account.

GETTING TO KNOW MORE ABOUT CONTROLLING VARIANCE:

* The "rate" part of a variance is referred to as a controlled variance. The volume variance and the rate variance are the two factors that make up a variance.

* The volume element is the difference between the actual price paid and the standard or budgeted price, whereas the rate element is the difference between the actual price paid and the standard or budgeted price.

* As a result, the amount of the overall manufacturing overhead variation that is not tied to volume changes is the controlled variance. Alternatively, the controllable variance is the difference between actual and budgeted expenses for the standard number of units allowed.