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Overhead Variances

Consider the following data for the Rivera Company:

Factory Overhead

Fixed Variable

Actual incurred $14,200 $13,300

Budget for standard hours allowed

For output achieved 12,500 11,000

Applied 11,600 11,000

Budget for actual hours of input 12,500 11,400

From the above information, fill in the blanks below. Be sure to mark your variances F for favorable and U for unfavorable.

[A] Flexible-budget variance $___ Fixed $___ Variable $____

[B] Production-volume variance $___Fixed $____ Variable $____

[C] Spending variance $___ Fixed $___ Variable $____

[D] Efficiency variance $__ Fixed $___ Variable $____

Cost Accounting, Accounting

  • Category:- Cost Accounting
  • Reference No.:- M921884

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