The variance that measures the amount of variable overhead that should have been saved (or incurred) because of the efficient (or inefficient) use of the measurement base is the

A)Variable overhead spending variance

Explanation:

The Variable Overhead spending variance shows the difference between the amount that was spent and the amount that should have been spent on a variable overhead.

In so doing it shows the variable overhead that should have been saved (incurred) due to efficient (inefficient) use of resources because a favorable (unfavorable) variance would mean that the company outperformed (underperformed) their estimates by being more efficient (inefficient).

C

Explanation: