[halun]

After the becker lecture, I am still confused about those variances. Can someone explain it to me?

spending variance= actual overhead- actual unit*standard rate

efficiency variance= (actual unit-bugeted unit)* standard rate

applied overhead=standard rate * budgeted units

And how to understand theses variances?

Thanks

[Peanut]

Hi halun,

Roger put out an awesome video on this. In YouTube search for variance analysis Roger cpa and you will find it! Don't stress too much on this topic, when I took the live BEC class in NYC they told us we might only see one or two questions on this. Good luck!

AUD 81 (X4) Previous scores 59, 72, 72
REG 80 (X3) Previous scores 59, 60
FAR 75 (X2) Previous score 67
BEC 79 (X2) Previous score 58

[Peanut]

That should work, let me know!

AUD 81 (X4) Previous scores 59, 72, 72
REG 80 (X3) Previous scores 59, 60
FAR 75 (X2) Previous score 67
BEC 79 (X2) Previous score 58

[halun]

@Peanut, thank u so much!!!

[Anonymous]

I loved using the brackets that Becker used. How I also learned it in school. The ones that looked like this make it real simple.

I_______I_______I

when it has price variance and usage for DM and so forth. Makes it so much easier.

[Author]

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