Total Variable OH Varaince:Standard variable overhead charged to productionActual variable overheadTotal Variable overhead varianceVariable overhead Expenditure Variance:Budgeted flexed variable overhead for actual D/L hoursActual Variable overhead cost incurredVariable overhead expenditure varianceVariable overhead Efficiency variance:Stnadard hour allowed for actual outputActual hours of inputDifferenceStandard Variable overhead rateVARIABLE OVERHEAD EFFICIENCY VARIANCEFixed overhead Expenditure or Spending Variance:Budget Fixed overheadActual Fixed overheadFixed OH spending varianceVOLUME VARIANCE:1Total volume variance:
Actual nos. of units producedBudgeted nos. of units producedDifferenceStandard Fixed overhead rateTOTAL VOLUME VARIANCE1 (A)Volume Efficiency variance:Standard hours allowed for productionActual hours workedDifferenceStandard Fixed overhead rateVolume Effificency Variance1 (B)Volume Capacity variance:Budgeted hours allowed for productionActual hours workedDifferenceStandard Fixed overhead rateVolume Capacity Variance
of 00
Variance Analysis Example - Collin
1,298 Reads
Info and Rating
| Category: | Uncategorized. |
| Rating: | |
| Upload Date: | 11/25/2009 |
| Copyright: | Attribution Non-commercial |
| Tags: |
Leave a Comment