a. Variable Overhead Efficiency Variance Actual Quantity The Amount the Standard Quantity of Input at Actual Actual Quantity of Input Prices (Aq X Ap) of Input Should Allowed for

a. Variable Overhead Efficiency Variance
Actual Quantity	The Amount the	Standard Quantity
of Input at Actual	Actual Quantity	of Input
Prices (Aq X Ap)	of Input Should	Allowed for
	Have Cost —	Production, at
	Variable: (Aq X Sp)	Standard Prices
	Fixed: Budget	(Sq X Sp)
	ACT Lab Hrs X est rate	Est rate X Units manu x std lab hrs

a. Variable Overhead Efficiency Variance		a. Variable Overhead Efficiency Variance	3750
b. Fixed Overhead Volumn Variance
N/A	Fixed Budgeted	Applied Fixed Overhead
		(Est fix/ est hrs)x units man x std lab hrs


	Actual Fixed Overhead	Budgeted Fixed Overhead
	Act Oh -(Est var oh/est hrs x act lab hrs)


		b. Fixed Overhead Volumn Variance	3000
c. Overhead spending variance
Actual Fixed Overhead	Budgeted Fixed Overhead
Act Oh -(Est var oh/est hrs x act lab hrs)


		c. Overhead spending variance