[jeff]

BEC Resources:

Free BEC Notes & Audio – https://www.another71.com/cpa-exam-study-plan

BEC 10 Point Combo: https://www.another71.com/products-page/ten-point-combo

BEC Score Release: https://www.another71.com/cpa-exam-scores-results-release

Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[princeCPA]

@Qlad I gave the answer because @lvr21 asked for it. You compare the budget value which is $10260 with Applied FOH.

First determine the rate we will use…0.03*9000=270 hours are budgeted

the rate is 10260/270= 38/DLH

38 * (8000*.03)=9,120

FOH variance= 10,260-9,120= $1,140 unfavourable.

BEC 79
FAR 86
AUD 79
REG 90

[nsc2014]

princeCPA,

how did you get the 1,140?

I thought its 1,740 U

12,000- 10,260

AUD 76
FAR 85
BEC 80
REG 82

[nsc2014]

princeCPA,

how did you get the 1,140?

I thought its 1,740 U

12,000- 10,260

AUD 76
FAR 85
BEC 80
REG 82

[princeCPA]

@nsc2014

That value is FOH spending variance but this question is Volume variance. I have posted the solution.

BEC 79
FAR 86
AUD 79
REG 90

[princeCPA]

@nsc2014

That value is FOH spending variance but this question is Volume variance. I have posted the solution.

BEC 79
FAR 86
AUD 79
REG 90

[UCMCPA]

I'll stick around to answer questions if I can. I feel like I have so much free time now.

FAR - 84
AUD - 94
REG - 86
BEC - 86

[UCMCPA]

I'll stick around to answer questions if I can. I feel like I have so much free time now.

FAR - 84
AUD - 94
REG - 86
BEC - 86

[nsc2014]

I do not understand why it is 38*.03*8000 rather than 38* 200 ( I know this is so called applied)?

AUD 76
FAR 85
BEC 80
REG 82

[nsc2014]

I do not understand why it is 38*.03*8000 rather than 38* 200 ( I know this is so called applied)?

AUD 76
FAR 85
BEC 80
REG 82

[nsc2014]

I think I can rationalize this. it seems to be hard to explain.

AUD 76
FAR 85
BEC 80
REG 82

[nsc2014]

I think I can rationalize this. it seems to be hard to explain.

AUD 76
FAR 85
BEC 80
REG 82

[princeCPA]

@nsc2014 it is a kind of complicated one I had a hard time to understand it because I thought you take the actual labor hrs to compute applied FOH but in the solution they take the applied Labor hours:

the 200 is the actual labor hours used but the applied one is 240 labor hours (8000*.03).

BEC 79
FAR 86
AUD 79
REG 90

[princeCPA]

@nsc2014 it is a kind of complicated one I had a hard time to understand it because I thought you take the actual labor hrs to compute applied FOH but in the solution they take the applied Labor hours:

the 200 is the actual labor hours used but the applied one is 240 labor hours (8000*.03).

BEC 79
FAR 86
AUD 79
REG 90

[princeCPA]

@UCMCPA Do you have any advice to tackle BEC?

BEC 79
FAR 86
AUD 79
REG 90

[princeCPA]

@UCMCPA Do you have any advice to tackle BEC?

BEC 79
FAR 86
AUD 79
REG 90

[Author]

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