EXERCISE 10-15 (CONTINUED) ALTERNATIVE SOLUTION

16, - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
16,500 hours × $1.30 per hour 16,000 hours × $1.30 per hour $19,800 = $21,450 = $20,800 ↑ ↑ ↑Spending Variance, $1,650 F Efficiency Variance, $650 U Total Variance, $1,000 F Alternative Solution: Variable overhead spending variance = AH (AR – SR)