Formula%20Sheet - Formula Sheet Overhead Rate = Budgeted...

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Formula Sheet Driver Cost of Use Budgeted Overhead Budgeted Rate Overhead = Output Activity Actual Rate Overhead Overhead Applied × = Sales - Variable Costs Contribution Margin - Fixed Costs Net Profit Assets Operating Average Income Operating Turnover Investment Margin Operating ROI = × = OR s Liabilitie Current Assets Total Income Operating ROI - = OR Assets Total Income Operating ROI = Sales Income Operating Margin Operating = Assets Operating Average Sales Turnover Investment = ) ( Employed Capital Total Capital of Cost Avg Weighted Income Operating Tax After EVA × - = Quantity Standard Unit Price Standard Unit Cost Standard Unit × = Produced Units Cost Standard Unit Cost Standard × = Let: AP = Actual Unit Price AR = Actual Hourly Wage Rate SP = Standard Unit Price SR = Standard Hourly Wage Rate AQ = Actual Quantity of Material Used AH = Actual Direct Labor Hours Used SQ = Standard Quantity of Material for Output SH = Standard Direct Labor Hours for Use
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This note was uploaded on 04/06/2011 for the course ECON 3332 taught by Professor Craig during the Spring '11 term at Rensselaer Polytechnic Institute.

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Formula%20Sheet - Formula Sheet Overhead Rate = Budgeted...

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