Variable Overhead Variances:
A

question 28

Essay

Variable overhead variances:
a. Variable overhead spending variance:
$\begin{array}{|l|l|}\hline \text { Budgeted variable overhead for actual hours } & \\\hline \text { (\$5.00/hr' } 10,900 \mathrm{hr}) & \$ 54,500 \\\hline \text { Less actual variable overhead costs } & 55.100 \\\hline \text { Variable overhead spending variance } & \$ 600(\mathrm{U}) \\\hline\end{array}$

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Definitions:

Subordinates

Employees or team members who are lower in rank or position and report to someone higher in the organizational hierarchy.

Direct Reporting

The process where employees report directly to their immediate supervisor without intermediaries.

Organizational Designs

The planning and structuring of an organization's roles, responsibilities, and processes to achieve its goals efficiently.

Delegation

Delegation involves the assignment of responsibility or authority to another person (normally from a manager to a subordinate) to carry out specific activities.