问题：Which of the following variances would not appear in a standard marginal costing operating statement?
　　A. Sales volume variance.
　　B. Idle time variance.
　　C. Fixed production overhead expenditure variance.
　　D. Fixed production overhead volume variance.
　　答案：The correct answer is: Fixed production overhead volume variance.
　　A fixed production overhead volume variance cannot arise in a standard marginal costing system. It explains the under- or over- absorption of overheads that occurs due to a difference between budgeted and actual production volume. This situation cannot arise in a marginal costing system because fixed production overhead is not absorbed into production costs.
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