Overhead Cost Variance

Rs. 1,400 (A)

Overhead Volume Variance

Rs. 1,000 (A)

Budgeted hours

1,200 hrs

Budgeted Overhead

Rs. 6,000

Actual Rate of Recovery of Overhead

Rs. 8 per hr

Calculate:

  1. Overhead expenditure variance.
  2. Actual overhead incurred.
  3. Actual hours taken for actual production.
  4. Overhead capacity variance.
  5. Overhead efficiency variance.
  6. Standard hours for actual production.