Variable overhead spending variance

Variable overhead spending variance is the difference between actual variable overhead cost per unit and budgeted variable overhead cost per unit of the cost-allocation base, multiplied by actual quantity of variable overhead cost-allocation base used for actual output.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Variable overhead spending variance. The difference between actual variable overhead cost per unit and budgeted variable overhead cost per unit of the cost-allocation base, multiplied by actual quantity of variable overhead cost-allocation base used for actual output.

According to Managerial Accounting by Braun, Tietz (5th edition),

Variable overhead spending variance. Another common name for variable overhead rate variance.