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8 Cards in this Set

  • Front
  • Back
materials price variance
(AP-SP)AQ
materials usage variance
AQ-SQ)SP
labor rate variance
(AR-SR)AH
labor efficiency variance
AH-SH)SR
variable OH spending
(AVOR-SVOR)AH
AVOR=OH/AH
variable OH efficiency
(AH-SH)SVOR
fixed OH spending variance
actual fixed OH - budgeted
budgeted=(SVOR*AH)
fixed OH volume variance
budgeted fixed OH - Applied fixed OH
applied= (SVOR*SH)