Examlex
) Which of the following refers to on-site services such as dry cleaning,ATM machines,postal services,and video rentals?
Variable Overhead Efficiency Variance
The difference between the standard cost of variable overheads allocated for actual production and the actual variable overheads incurred, used to assess efficiency in controlling variable overhead costs.
Fixed Overhead Spending Variance
The difference between the actual fixed overhead costs incurred and the budgeted or standard fixed overhead costs.
Variable Overhead Spending Variance
Refers to the difference between the actual variable overheads incurred and the standard variable overheads expected for the actual production level.
Direct Labor Efficiency Variance
The difference between the actual hours of direct labor used and the standard hours expected for the production achieved.
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