[Anonymous]

Becker Question –

Does anyone else feel that studying for cost accounting, budgeting, & variances is worse than pulling teeth? I feel like I’m struggling a lot with this chapter and it’s killing my motivation. Any helpful or thoughtful words?

How hard is the actual BEC exam?? I hate this section the most!!!

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[Anonymous]

2010Please, Thanks. You are right, I'd better wait for Cindy.

Whitesox, I saw your variance posts a while back and printed it then! Thanks!!!

[pshustler]

Millerg – there are variances in Sect 5 of Becker such as price variance and volume variance. They can be very confusing the first time around (first couple times for me).

BEC - 86
AUD - 94
REG - 88
FAR - 89

[Anonymous]

Whitesox or anyone, could u try to explain how to actually calculate the OH variances? For example, I understand the theory behind it all and I can set up all the charts, but I don't understand how to calculate these:

Budget @ actual , Budget @ standard, and the applied overhead.

Is there a simple way, such as formulas, or knowing what numbers to use for each one? Here is an example of a M.C question, maybe someone can walk me through?

The following information pertains to Roe Co.’s 20X3 manufacturing operations:

Standard direct manufacturing labor hours per unit 2

Actual direct manufacturing labor hours 10,500

Number of units produced 5,000

Standard variable overhead per standard direct

manufacturing labor hour $3

Actual variable overhead $28,000

Roe’s 20X3 unfavorable variable overhead efficiency variance was

a. $0

b. $1,500

c. $2,000

d. $3,500

[Author]

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