The difference between hours worked and the budgeted hours. It is multiplied by an overhead rate. The variance over head rate is decided by the hours and the pay per hour involved. The more hours worked the creates overabsorption that is favorable to prev
What is FIXED PRODUCTION OVERHEAD VOLUME CAPACITY VARIANCE?
- FIXED PRODUCTION OVERHEAD VOLUME EFFICIENCY VARIANCE
- FIXED PRODUCTION OVERHEAD VOLUME VARIANCE
- FIXED PRODUCTION OVERHEAD EXPENDITURE VARIANCE
- FIXED PRODUCTION OVERHEAD VARIANCE
- VARIABLE PRODUCTION OVERHEAD EXPENDITURE VARIANCE
- VARIABLE PRODUCTION OVERHEAD EFFICIENCY VARIANCE
- VARIABLE PRODUCTION OVERHEAD TOTAL VARIANCE
- SALES VOLUME VARIANCE
- CAPACITY USAGE VARIANCE
- LABOR IDLE TIME VARIANCE
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