An unfavorable fixed overhead volume variance can be due to all of the following except

A) sales orders at a low level
B) machine breakdowns
C) employee inexperience
D) an increase in utility costs

Fixed Overhead Volume Variance

The difference between the budgeted and actual quantity of units produced, multiplied by the fixed overhead rate per unit.

Sales Orders

Formal documents issued by a buyer to a seller authorizing the sale of a specific quantity of goods at a specified price, which upon acceptance, becomes a contract.

Machine Breakdowns

Situations when industrial or office machinery stops functioning due to mechanical failure, necessitating repair or replacement.