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Unformatted text preview: Tot Act Input @ Std Price Flex Bud Cost (AO x AI x SP) - (AO x SI x SP) = [(AI - SI) x SP] x AO Efficiency Variances + + Actual FOH Applied FOH (AO x AI FOH x AP FOH ) - (AO x SI FOH x SP FOH ) Total FOH Variances Hierarchy of Variances for Fixed Overhead Actual FOH Budgeted FOH (AO x AI FOH x AP FOH ) - Budgeted FOH Spending (Flexible Budget) Variances + Budgeted FOH Applied FOH Budgeted FOH (AO x SI FOH x SP FOH ) Production-Volume Variances...
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- Spring '10