AIAC AD Y Z AA X S TU P QR N C M Alternative Computation...
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AIAC AD Y Z AA X S TU P QR N C M Alternative Computation of Overhead Variances: Factory Overhead Applied costs 782,000 Actual costs Balance Underapplied Budgeted Factory Overhead for Amount toduced Applied Factory Overhead Actual Factory Overhead $555,000 240.000 S795.000 Variable cost Fixed cost $782,000 Total 18.000 (13,000) F Controllable Volume Variance Variance $ 5,000 U Factory Overhuad Cost Varance X P W N MacBook Air Controllable variance: Actual variable factory overhead 542,000 Standard variable factory overhead at actual production: Standard hours at actual production Variable factory overhead rate Standard variable factory overhead Controllable variance 92,500 $6.00 555,000 (13,000) favorable Volume variance: 100,000 Volume at 100% of normal capacity 92,500 Less standard hours 7,500 Idle capacity $2.40 Fixed overhead rate Volume variance- unfavorable 18,000 Total factory overhead cost variance- unfavorable 5,000
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