A. manufacturing costs incurred
B. variable costs incurred
C. fixed costs incurred
D. actual costs incurred
✅ The correct answer is option D.
Flexible budget amount is added in to variable overhead flexible budget variance to calculate actual costs incurred. An actual amount paid or incurred, as opposed to estimated cost or standard cost. In contracting, actual costs amount includes direct labor, direct material, and other direct charges.
Flexible budget amount is added in to variable overhead flexible budget variance to calculate actual costs incurred. An actual amount paid or incurred, as opposed to estimated cost or standard cost. In contracting, actual costs amount includes direct labor, direct material, and other direct charges.