Question

Distinguish between fixed overhead efficiency variance and fixed overhead calendar variance

Answer 1

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Answer 2

Fixed Overhead Efficiency Variance: This is the distinction between real hours taken to finish a work and standard hours that ought to have been taken to finish a work and standard hours that ought to have been taken to finish the work.  

Fixed Overhead Calendar Variance: This fluctuation emerges because of the real time expended, communicated as far as hours or days all things considered, being unique in relation to standard time that ought to been taken.