BUDGETED
Direct Materials	5.00	lbs. per unit	$30.00	per lbs.
Direct Labor	2.00	hours per unit	$25.00	per hour
VMOH	$3,200,000
FMOH	$5,600,000
MHRS	80,000	MHRS
Production volume	40,000	units
Allocation base	MHRS
ACTUAL
Direct Materials	4.50	lbs. per unit	$32.00	per lbs.
Direct Labor	2.50	hours per unit	$22.00	per hour
VMOH	$3,192,000
FMOH	$5,300,000
MHRS	84,000	MHRS
Production volume	35,000	units

Variable Manufacturing Overhead Variances
Actual Costs						Allocated:
AQ	AR		AQ	BR		SQA		BR
		VMOH SP Var			VMOH E Var
				VMOH FBV
Fixed Manufacturing Overhead Variances