a company maintains warehouses that stock items carried by its dot.com clients. When a client receives an order from a customer, the order is forwarded to Logistics Solutions, which pulls the item from storage, packs it, and ships it to the customer. The company uses a predetermined variable overhead rate based on direct labor-hours. In the most recent month, 205,000 items were shipped to customers using 9,200 direct labor-hours. The company incurred a total of $33,580 in variable overhead costs. According to the company’s standards, 0.02 direct labor-hour is required to fulfill an order for one item and the variable overhead rate is $3.70 per direct labor-hour.   What is the variable overhead spending variance? What are the variable overhead rate variance and the variable overhead efficiency variance?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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a company maintains warehouses that stock items carried by its dot.com clients. When a client receives an order from a customer, the order is forwarded to Logistics Solutions, which pulls the item from storage, packs it, and ships it to the customer. The company uses a predetermined variable overhead rate based on direct labor-hours.

In the most recent month, 205,000 items were shipped to customers using 9,200 direct labor-hours. The company incurred a total of $33,580 in variable overhead costs.

According to the company’s standards, 0.02 direct labor-hour is required to fulfill an order for one item and the variable overhead rate is $3.70 per direct labor-hour.

 

  1. What is the variable overhead spending variance?
  2. What are the variable overhead rate variance and the variable overhead efficiency variance?
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