Variable and Fixed Variance Equations 0.0 / 5 ? AccountingDecision Making and ControlUniversityOther Created by: Aleysha Natasha Ali-EvansCreated on: 16-09-21 17:57 Variable Overhead Expenditure Standard Rate x Actual Quantity - Actual Rate x Actual Quantity 1 of 6 Variable Overhead Efficiency Standard Quantity x Standard Rate - Actual Quantity x Standard Rate 2 of 6 Variable Overhead Standard Quantity Used x Standard Rate - Actual Quantity Used x Actual Rate 3 of 6 Fixed Overhead Actual Output x Overhead Absorption per unit - Actual Cost 4 of 6 Fixed Overhead Volume Actual Output x Overhead Absorption per unit - Budgeted Cost 5 of 6 Fixed Overhead Expenditure Total Budgeted Cost - Total Actual Cost 6 of 6
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