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