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:
Variable overhead costs are those costs that do change with changes in the numbers of units sold or the number of units manufactured. Manufacturing machinery electricity costs, for instance, would usually be a variable overhead cost.