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Unformatted text preview: AH Actual Labor Hours AR Actual Labor Wage Rate SR Standard Labor Wage Rate SH Standard Labor Hours Allowed for Actual Output Variable Overhead Variable OH Spending Variance = (AH x AR) (AH x SR) Variable OH Efficiency Variance = (AH x SR) (SH x SR) Where AH Actual Hours (usually labor hours) AR Actual Variable Mfg OH Rate SR Standard Variable Mfg OH Rate SH Standard Hours Allowed for the Actual Output...
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- Fall '09