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This is the Variable Overhead Spending Variance divided by the budgeted rate for applying variable manufacturing overhead of $20 per direct labor hour calculated using a positive (unfavorable) variance amount. Since the question is asking about the company's efficiency, the answer to this question is the Variable Overhead Efficiency Variance divided by the budgeted rate for applying variable manufacturing overhead of $20 per direct labor hour. Furthermore, the Variable Overhead Efficiency Variance is a negative (favorable) amount.
This is the Variable Overhead Efficiency Variance divided by the budgeted rate for applying variable manufacturing overhead of $20 per direct labor hour calculated using a positive (unfavorable) variance amount. The Variable Overhead Efficiency Variance is a negative (favorable) amount.
This is the Variable Overhead Spending Variance divided by the budgeted rate for applying variable manufacturing overhead of $20 per direct labor hour. Since the question is asking about the company's efficiency, the answer to this question is the Variable Overhead Efficiency Variance divided by the budgeted rate for applying variable manufacturing overhead of $20 per direct labor hour.
The answer to this question is the Variable Overhead Efficiency Variance divided by the budgeted rate for applying variable manufacturing overhead of $20 per direct labor hour. This will tell us the difference between the actual quantity of direct labor hours used for the actual output and the standard quantity of direct labor hours allowed for the actual output. That, in turn, will tell us how efficient or inefficient the company's use of direct labor was. Another way of looking at it is this: Since (AQ ? SQ) × SP equals the Variable Overhead Efficiency Variance, the Variable Overhead Efficiency Variance divided by the standard price ($20) equals the difference between AQ and SQ. And the difference between AQ and SQ is what we need to find to answer the question. The Variable Overhead Efficiency Variance is the difference between the Total Variable Overhead Variance and the Variable Overhead Spending Variance (because the Variable Overhead Spending Variance plus the Variable Overhead Efficiency Variance equals the Total Variable Overhead Variance.) The Total Variable Overhead Variance is equal to actual incurred variable overhead of $80,000 minus flexible budget variable overhead of $90,000, or $(10,000) Favorable.The problem tells us that the Variable Overhead Spending Variance is $(2,000) Favorable. Therefore, the Variable Overhead Efficiency Variance must be $(10,000) minus $(2,000), which is $(8,000) Favorable. The Variable Overhead Efficiency Variance of $(8,000) divided by the budgeted rate for applying variable manufacturing overhead of $20 per direct labor hour equals (400). This means the actual quantity of direct labor hours (AQ) used for the actual output was 400 hours less than the standard quantity of direct labor hours allowed for the actual output (SQ). Thus, Tiny Tykes was 400 hours efficient in its use of direct labor hours.