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C. Material/Labor Efficiency (Mix and Yield) Variances SiActual Individual Quantity Whed Individual Standard Material Mix Variance Pricell Actual Total Quantity Used x Weighted Standard Input Price Material Yield Variance -Actual Total Quantity Used Standard Input for Actual Total Output) Weighted Standard Input Price Labor Mix Variance SilActual individual Hours Used Individual Standard Rate) - (Actual Total Hours Used Weighted Standard Rate Labor Yield Variance - Actualit Hours Standard Hours for Actual Output Weighted Standard Rate 1 pts Question 5 What should be the adjusting entry for overapplied factory overhead IFOH the overapplied amount to be adjusted to cost of good old CGSI Debit FOH Credit CGS Debit CS Credit POH STANDARD COSTING FORMULA SHEET 1. Material/Labor Variances: Actual Costs Incurred: Flexible Flexible Budget: Budget: Standard Input Allowed for Actual Input x Actual Output x Actual Input Standard Price/Rate Standard Price/Rate Actual Price/Rate Price/Rate Variance Efficiency Variance Flexible Budget Variance 1. Factory Overhead Variances