What was the total direct variable overheads variance?
A、Nil
B、$12,000 Favourable
C、$12,000 Adverse
D、$11,000 Adverse
A、Nil
B、$12,000 Favourable
C、$12,000 Adverse
D、$11,000 Adverse
【参考答案及解析】
The total direct variable overhead variances can be found by comparing the flexed budget figures with the actual figures. Budgeted variable overhead cost per unit =$132,000/2,200=$60 Flexed for 2,000 units =$60x2,000=$120,000 Total direct variable overhead variance $ Flexed direct variable overhead cost 120,000 but did cost 120,000 Total direct variable overhead variance nil
The total direct variable overhead variances can be found by comparing the flexed budget figures with the actual figures. Budgeted variable overhead cost per unit =$132,000/2,200=$60 Flexed for 2,000 units =$60x2,000=$120,000 Total direct variable overhead variance $ Flexed direct variable overhead cost 120,000 but did cost 120,000 Total direct variable overhead variance nil