VA's readjustment counseling is provided at community-based Vet Centers located near Veterans and their families. All Vet Center services are prepaid through military service. Contact your nearest Vet Center through information provided in the Vet Center Directory or listings in your local blue pages.
Variable Overhead Spending Variance. Variable Overhead spending variance (also called variable overhead rate variance) is the product of actual units of the allocation base of variable overhead and the difference between standard variable overhead rate and actual variable overhead rate. The formula to calculate the variable overhead spending variance is:
What is a 'Variable Overhead'. Variable overhead is the indirect cost of operating a business, which fluctuates with manufacturing activity.