EXERCISE 10-11 (CONTINUED)

5, - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
5,750 hours × $4.00 per hour 6,000 hours × $4.00 per hour $21,850 = $23,000 = $24,000 ↑ ↑ ↑Spending Variance, $1,150 F Efficiency Variance, $1,000 F Total Variance, $2,150 F Alternative Solution: Variable overhead spending variance = AH (AR – SR)