Variable Overhead Spending Variance

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This video shows how to calculate the variable overhead spending variance.

The variance overhead spending variance is the difference between:
(1) actual activity base (e.g., machine hours) * actual variable overhead rate
and
(2) actual activity base (e.g., machine hours) * standard variable overhead rate
This is sometimes abbreviated as: (AH * AR) - (AH * SR)

If the company spent more than it should have (according to the standard, which is set by management), then the variable overhead spending variance is unfavorable.—
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You saved me from failing financial accounting last semester and you're saving me right now with managerial accounting. Thank you so much!

zoe
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thanks so much, man. my accounting prof is a total wreck - she even called us stupid because no one understands her. she wishes she could be half as good a teacher as you :)

rachierachie
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Thank the sweet lord above for these videos. You, my man are heaven sent

colinairola
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SAVING GRACE!!! Your videos are super straight forward and help me understand the concepts soooo much easier!! Thank you SO MUCH!

kalelundell
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Bro I wish you blessings upon blessings

mthunzimapatwana
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Awesome for conceptually understanding, but for a timed exam this can really eat up your time. Really, it's just: AH(SR-AR). If it's positive it's favorable, and if its negative unfavorable. Then, drop the sign.

boomer
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you sound like the Chef John of Cost Accounting

fyniyah