View source for 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.

 [[Category: Accounting]][[Category:Articles]]