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Unformatted text preview: Actual variable factory overhead cost incurred Budgeted variable factory overhead for 1,300 hrs. Variance Instructions Fixed factory overhead volume variance: Normal capacity at 100% (hours) Standard for amount produced (hours) Productive capacity not used (hours) Standard fixed factory overhead rate x Variance = Total cost variance Alternative Computation of Overhead Variances: Actual Costs Applied Costs Balance Budgeted F Actual Factory Overhead for Overhead Produc Variable cost Fixed cost Total Controllable Variance Total factory overhead cost variance Factory r Amount Applied Factory ced Overhead Volume Variance...
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 Spring '08
 THOMAS

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