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Card 6

Front

Variance definition (A)/(F)

Back

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Card 7

Front

Cost variances (actual production x std.): material price var.

Back

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Card 8

Front

Cost variances: material usage variance / causes

Back

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Card 9

Front

Cost variances: labour rate variance / causes

Back

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Card 10

Front

Cost variances: labour efficiency variance / causes

Back

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Card 11

Front

Cost variances: variable OH rate variance / causes

Back

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Card 12

Front

Cost variances: variable OH efficiency variance / causes

Back

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Card 13

Front

Cost variances: fixed OH expenditure variance (MC + TAC) / causes

Back

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Card 14

Front

Cost variances: fixed OH volume variance (TAC only)

Back

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Card 15

Front

Sales variances: (act. sales x std.) price variance / causes

Back

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