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:
The favorable difference between the actual cost of $156 and the standard cost of $160 agrees to the sum of the two variances: Actual variable manufacturing overhead costs are debited to overhead cost accounts.The credits are made to accounts such as Accounts Payable.his is referred to as an unfavorable variable manufacturing overhead efficiency variance. Variable Manufacturing Overhead Spending Variance. In the analysis above, item 2 shows that based on the 50 direct labor hours actually used, electricity and supplies could reasonably add up to $100 instead of the standard of $84.