Current Ratio - meaning and formula.

variable Overhead Expenditure or Spending Variance:

ariable Overhead Expenditure or Spending Variance: It is the difference between the standard variable overheads for the actual hours and the actual variable overheads incurred and can be calculated as: Variable Overhead Expenditure Variance = (Actual Hours x Standard Variable Overhead Rate per hour)–Actual Variable Overhead or, = Actual Hours (Standard Variable Overhead Rate– Actual Variable Overhead Rate)

6 thoughts on “variable Overhead Expenditure or Spending Variance:”

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  2. Pingback: Variable Overhead Efficiency Variance – meaning and formula – ACCOUNTING CLASS

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