Akuntansi Biaya : Metode 3 Variance

Metode 3 Variance
FOH Actual					$  210,000
Budget FOH based on Actual hours						Spending Variance
FOH Variabel	29,500	x	$3	=	$    88,500		$  1,500	(UF)
FOH Fixed	30,000	x	$4	=	$  120,000
Total FOH					$  208,500
						Variable Efficiency Variance
Budget FOH Based on Standard hours							$     300	(UF)
FOH Variabel	29,400	x	$3	=	$    88,200
FOH Fixed	30,000	x	$4	=	$  120,000	Volume Variance
Total FOH					$  208,200		$  2,400	(UF)
FOH aplied	29,400	x	$7	=	$  205,800
			Total FOH Variance				$  4,200	(UF)