Page 386 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 386
Chapter 15
Fixed overhead variances
7.1 Fixed overhead variances
Total fixed overhead variance
Expenditure variance Volume variance
Did the fixed overhead cost Did the organisation absorb
more/less than expected? more/less overhead than expected?
Capacity variance Efficiency variance
Did employees work more/less Did employees work
hours than expected? faster/slower than expected?
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