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A H = Actual Hours S H = Standard Hours A R = Actual Rate S R = Standard Rate & 2 . Compute the
Actual Hours
Standard Hours
Actual Rate
Standard Rate
& Compute the direct labor rate variance and direct labor efficiency variance. Indicate whether this cost variance is favorable, unfavorable or no variance.
Compute the total overhead variance. Indicate whether this cost variance is favorable or unfavorable.
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Req and
Req
Compute the total overhead variance. Indicate whether this cost variance is favorable or unfavorable.
tableOverhead variance:,,Actual total overhead,,Standard overhead applied,,FavorableOverhead variance,,
Direct Materials
Direct Labor
ints
Overhead Standard Costs
Overhead Actual Costs
Actual Units Manufactured
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