Overhead variance analysis|Fixed and Variable

In this lecture you will find the formula for the Fixed and Variable Overhead Variances. for labour variances click here & for material variances click here

Fixed Overhead Variances include:

  • Fixed Overhead Expenditure Variance
  • Fixed Overhead Volume Variance

Variable Overhead Variances include:

  • Variable Overhead Expenditure Variance
  • Variable Overhead Efficiency Variance

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fixed variable overhead variances Overhead variance analysis|Fixed and Variable


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