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Unformatted text preview: 10. Total Spending Variance = ((budgeted total fixed manufacturing overhead at normal capacity + (actual labor hours used * standard variable overhead rate per hour)) – total actual manufacturing overhead costs. 11. Flexible Manufacturing Overhead Budget = standard fixed manufacturing overhead + standard variable manufacturing overhead rate (actual units produced or standard direct labor hours) 12. Mixed Variance = Σ (AQ i – SM i ) * SP i 13. Yield Variance = ( Standard Yield – Actual Yield) * SP y...
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- Spring '11
- Normal Distribution, Trigraph, overhead spending variance