WebJan 14, 2015 · Spending variance=2-1 此差异是因为cost driver所预算的单位费用与实际有差异，所以估算的cost driver cost（fixed，variable）可以调整。 Efficiency variance=3-2 此差异是因为生产了目标数量，实际使用时间与预算时间有差异，所以估算的效率可以调整。 Webpercentage increases in activity. Revenue variance. the difference between what the total revenue should have been, given the actual level of activity for the period, and the actual total revenue. The revenue variance is favorable if the average selling price …

Variable Overhead Spending Variance - Overview and Example

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What is a Spending Variance? - Definition Meaning

WebParticipate Monthly closing and provide performance variance analysis. Perform Monthly rolling forecast process & Annual budget process. Review cost spending, Partner with Central platform functions by providing accurate finance data, advise for target achievement and actions to close gaps and/or deviations. WebA: Solution.. Standard rate = $11.20 per hour Actual rate = $10.10 per hour Actual hours = 6,100…. Q: Direct Labor Variances Bellingham Company produces a product that requires 5 standard direct labor…. A: Direct labor cost variance determined the difference between the actual direct labor cost incurred…. Web‡ $(4,280) favorable fixed overhead spending variance = $136,000 – $140,280. Variance is favorable because the actual fixed overhead costs are lower than the budgeted costs. § $(6,720) favorable fixed overhead volume variance = $140,280 – $147,000. Variance is favorable because the volume of goods produced and sold was higher than expected. popping corks for redfish