Which statement regarding variable overhead variance analysis is true? The variable overhead efficiency variance is exactly the
same as the direct labor rate variance. Variable overhead efficiency variances are impacted by the cost of overhead items. Efficient use of variable overhead results in a favorable variable overhead efficiency variance. The variable overhead efficiency variance may depend on the efficiency of the cost driver.
You are correct, it would be a reflection across the y-axis. I am great at visualizing but for those who are not (Not saying you) all they have to do is cut out a parallelogram and mimic the movements.