Number of units produced
2,200
2,000
Budget
Actual
$
Direct materials
110,000
Direct labour
286,000
280,000
Variable overhead
132,000
120,000
The actual number of units produced was 2,000.
What was the total direct variable overheads variance?
The correct answer is: Nil
The total direct variable overhead variances can be found by comparing the flexed budget figures
with the actual figures.
Budgeted variable overhead cost per unit
$132,000/2,200
$60
Flexed for 2,000 units
$60 × 2,000
$120,000
Total direct variable overhead variance
Flexed direct variable overhead cost
but did cost
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