Respuesta :
Assuming that the standard fixed overhead rate is based on full capacity, the cost of available but unused productive capacity is indicated by the: factory overhead cost volume variance.
Similar to how direct materials or direct labor are scrutinized for deviations from norms, factory overhead costs are likewise examined. Separating factory overhead costs into their fixed and variable components is the first step.
A controllable variance and a volume variance can be distinguished from factory overhead variances.
The difference between the actual variable overhead expenses and the budgeted variable overhead for real production is known as the variable factory overhead controlled variation.
The planned fixed overhead at normal capacity and the standard fixed overhead for the actual units produced make up the fixed factory overhead volume variance.
Fixed factory overhead volume variance = (standard hours normal capacity – standard hours for actual units produced) x fixed factory overhead rate
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