Study Appendix 13. Consider the following data for the Rivera Company:
Actual incurred $14,200 $13,300
Budget for standard hours allowed
for output achieved 12,500 11,000
Applied 11,600 11,000
Budget for actual hours of input 12,500 11,400
From the above information, fill in the blanks below. Be sure to mark your variances F for favorable
and U for unfavorable.
a. Flexible-budget variance $______ Fixed $______
b. Production-volume variance $______ Fixed $______
c. Spending variance $______ Fixed $______
d. Efficiency variance $______ Fixed $______
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