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A- Favorable B- UNfavorable C- not related D- None
(B) is the Correct Ans.
Unfavorable
when actual expense is greater than budgeted expense it proven the over applied cost and yes treatment for Cost Accounting is Unfavorable variance
So B is correct answer
B->>>>>>>>>>>>>>>>>>>>>>>UNfavorable
Unfavorable Expense ......
B (unfavourable) because you have spent more than you had (budgeted for or agreed to).
correct answer is ( B) unfavorable