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Variable FOH 25000

Normal Capacity 5000


Budgeted Fixed FOH 100000
Variable rate 5
Applied Rate 25
Actual FOH 120000
Actual Capacity 6000

Total Variance
Applied FOH = 150000
Actual FOH = 120000
Over Applied/
favourable/ Cr = 30000

Budget Variance Capacity Variance


Budgeted FOH = 130000 Budgeted FOH = 130000
Actual FOH = 120000 Applied FOH= 150000
Favourable/ Cr = Over Applied/
10000 Favourabe/ Cr = 20000

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