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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
- Trigraph, actual output, SR SH Actual, AR SR SH