2. variance Budget = overhead cost Actual fixed - Budgeted fixed overhead cost
= $254,000 - $250,000
= $4,000 U
Fixed portion of
( )
Volume = the predetermined× Denominator - Standard hours
variance overhead rate hours allowed
= $10.00 per DLH (25,000 DLHs - 26,000 DLHs)
= $10,000 F
Bạn đang xem 2. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH11 FLEXIBLE BUDGETS AND OVERHEAD ANALYSIS
