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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:
The following example illustrates the format of a simple overhead budget. The variable overhead per unit of Company A during the first, second, third and fourth quarter is estimated to be $12, $15, $16 and $19 respectively.The production units figures are obtained from the production budget of the company.owever most businesses will prefer to prepare a detailed overhead budget showing individual variable costs such as electricity, fuel, supplies etc.. The fixed overhead costs are calculated as the sum of individual fixed overhead costs for example rent, depreciation, etc. which are planned for the period.