高顿网校希望通过这样的复习平台和学员们一起回顾一下已经学过的知识，帮同学们巩固知识点，以便更好的备战考试。
　　学员们在学习变量分析的时候会对一些比较基础的概念性知识感到困惑，高顿网校为学员们总结了一下比较重要的知识点，供学员们参考。
 
　　Basic variances and operating statements
　　Fixed overhead volume variance
　　(Actual production – Budgeted production) * Standard fixed OH rate per unit
　　Fixed OH capacity variance
　　(Actual labour hours worked – Budgeted labour hours) * Standard fixed OH absorption rate per hour
　　Fixed OH efficiency variance
　　(Labour hours worked – Standard labour hours for actual production) * Standard fixed OH absorption rate per hour
　　Summary
 
　　1.Cost variances
　　Materials: price/usage
　　Labour: rate/idle time/efficiency
　　Variable overhead: rate/efficiency
　　Fixed overhead: expenditure/capacity/efficiency
　　Different standard rate used under absorption (profit) and marginal costing (contribution).
 
　　2. Sales variances
　　2.1 Sales volume variance
　　Selling more or less than the budgeted quantity on profits.
　　The difference between actual and budgeted sales is multiplied by the standard profit per unit, as absorption costing is being used. If marginal costing is used, multiply the difference by the standard contribution per unit.
　　2.2 Sales price variance
　　Selling at a higher or lower price than the standard.
　　Favorable and adverse
 
　　3. Material variances
　　3.1 Causes
　　-price: price paid ≠ standard
　　-usage: more or less than should have been
　　3.2 Material price variance
　　Based on the quantity of material purchased. If more materials were used than purchased, the unused materials go into inventory at standard cost.
　　3.3Materials usage variance
 
　　4. Labour variances
　　4.1 Causes
　　-Rate
　　-Idle tie (quantity variance)
　　-Efficiency (quantity variance)
 
　　5. Variable OH variances
　　5.1 Causes
　　-Rate
　　-Efficiency (quantity variance)
 
　　6. Fixed OH variances
　　6.1 Causes
　　-Expenditure variance compares the actual fixed cost with the original budget
　　-Under absorption costing, volume variance (Labour hour). Capacity and efficiency variances.
　　Actual labour rate worked with the budget.
　　Efficiency variance is similar to the labour efficiency variance and OH efficiency variances.
 
　　7. The operating statement
　　Reconciles budgeted with actual profit.
 
　　8. Marginal costing approach
　　8.1 Differences (two)
　　-Only fixed OH variance will be the expenditure variance
　　-Under marginal costing, sales volume variance need to use standard contribution.
 
　　最后，高顿网校预祝您顺利通过考试！