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This is the actual variable overhead of $596,000 minus estimated variable overhead of $600,000. The standard amount used should be the standard amount of variable overhead allowed for the actual quantity of the variable overhead allocation base used for the actual output, or (10,300 × $60). See the correct answer for a full explanation.
This answer is the difference between the actual variable overhead cost incurred of $596,000 and (standard hours for the actual output of 9,900 × estimated overhead cost per hour of $60). The use of the actual cost is correct, but the standard amount used should be the standard amount of variable overhead allowed for the actual quantity of the variable overhead allocation base used for the actual output, or (10,300 × $60). See the correct answer for a full explanation.
The Variable Overhead Spending Variance is the actual amount of variable overhead incurred minus the standard amount of variable overhead allowed for the actual quantity of the variable overhead allocation base used for the actual output. The actual amount of variable overhead incurred is $596,000. The standard application rate is calculated by dividing the $600,000 estimated variable overhead by the 10,000 budgeted direct labor hours, which results in an application rate of $60 per direct labor hour. The company actually used 10,300 direct labor hours. Therefore, the standard amount of variable overhead allowed for the actual quantity of the variable overhead allocation base used for the actual output was $60 × 10,300, or $618,000. The Variable Overhead spending Variance is $596,000 ? $618,000, which equals $(22,000). Since overhead is a cost, a negative variance is favorable.
This is the standard cost per direct labor hour of $60 multiplied by the difference between 10,300 actual DLH used and 9,900 standard DLH for the actual output, i.e., (10,300 ? 9,900) × $60. The variable overhead spending variance is the actual amount of variable overhead incurred minus the standard amount of variable overhead allowed for the actual quantity of the variable overhead allocation base used for the actual output. See the correct answer for a full explanation.