[Biff Tannen]

Does anyone have a mnemonic or memory trick to memorize the manufacturing overhead variances (VOH rate variance, VOH efficiency variance, etc.)? I use he mnemonic PURE ASAS for direct materials and direct labor variances, but I haven’t found a memory trick to memorize the overhead variances. please help 🙁

[Mike J]

Honestly, just write the 4 major ones down a few times. Writing the unit conversions under them really helped me see it.

Sometimes memory gimmicks just confuse you more.

[PDiddy2000]

I agree with Mike. Taking the time to right them out and repetition is the key. A lot of the formulas conceptually make sense based on their application. There are some that are totally out there so make sure to write all of them out and continue to write those out that you have problems with. Remember this is only short-term pain.

[Author]

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