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