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BEC Variance Formulas Exam Grade A+ Questions & Answers 2024/2025 $7.99   Add to cart

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BEC Variance Formulas Exam Grade A+ Questions & Answers 2024/2025

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BEC Variance Formulas Exam Grade A+ Questions & Answers 2024/2025

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  • August 11, 2024
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  • 2024/2025
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  • BEC Variance Formulas
  • BEC Variance Formulas
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BEC Variance Formulas Exam Grade A+
Questions & Answers 2024/2025

DM Price Variance - ANSWERSActual quantity purchased x (Actual price - Standard price)



DM quantity usage variance - ANSWERSStandard price x (Actual quantity used - Standard quantity
allowed)



DL Rate variance - ANSWERSActual hours worked x (Actual rate - Standard rate)



DL efficiency variance - ANSWERSStandard rate x (Actual hours worked - Standard hours allowed)



VOH spending - ANSWERSActual hours x (Actual rate - Standard rate)



VOH efficiency - ANSWERSStandard rate x (Actual hours - Standard hours allowed for actual production
volume)



FOH budget spending variance - ANSWERSActual fixed overhead - Budgeted fixed overhead



FOH volume - ANSWERSBudgeted fixed overhead - Standard fixed overhead cast allocated to production



Sales price variance - ANSWERS[(Actual SP / unit) x (Budgeted SP / unit)] x Actual sold units



Sales volume variance - ANSWERS[Actual sold units - Budgeted sales units] x Standard CM per unit

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