Professional Documents
Culture Documents
FOH VARIANCE
2 VAR
Overhead Controllable variance Overhead Volume variance
Actual FOH - Budgeted Allowed on Actual Budgeted All. On Actual – Budgeted All. On Standard –
Budgeted All. On Standard FOH charge to WIP
Efficiency
variance
Actual FOH Budget Allowed Budget Allowed Budget Allowed FOH Chargeable to
Alternative
on Actual Hours on Standar Hours on Standar Hours WIP at Standard
3 Var
(full capacity) (normal capacity)