Chpt 7 & 8 Actual Flexible Budget HW Dir (AQI X AP) (AQI X BP) (AQI X BP) [(AQo x BQ1) x BP] Mat ( X ) Dir Lab (AQI X AP) (AQI X BP) [(AQo x BQ1) x BP] ( ) ( x ) VOH (AQI X AP) Actual (AQI X BP) [(AQo x BQI) x BP] QI= how we 'apply' OH OH Applied (This column only for OH) Applied [(AQo x BQI) x BP] FOH Actual Master Budget Flexible Budget Applied [(AQo x BQI) x BP] Q1= how we 'apply' OH VOH or FOH Rate = $ Budgeted OH to be made (BQo x BQI) units; INPUTS are whatever we use to DL hrs or MHrs.) - - BQo = Budgeted number of units EXPECTED BQ = Budgeted quantity of INPUTS for each "apply" or "allocate" OH. (Most likely