Govt. M. Z. A. Khan Degree College, Wzd.: OR OR

B.Com Part 2 Khan Degree College, Wzd.

Cost Accounting

Govt. M. Z. A.

actor! "verhead #ariance

$otal "% #ariance & "verall #ariance Actual Factory Overhead xxxx Applied FOH 'ess( xxxx Underapplied (+) & Overapplied (-)

)dle Ca*acit! & #olume #ariance Applied Factory Overhead xxxx 'ess( Budgeted FOH for capacity attained xxxx Favourable (+) & Unfavourable (-)

+*enditure & -*ending & Budgeted #ariance

Budgeted FOH for capacity attained xxxx 'ess( Actual FOH xxxx Favourable (+) & Unfavourable (-)

Actual actor! "verhead = Fixed FOH + Actual ariable FOH Asored & A**lied actor! "verhead = !apacity Attained x FOH applied rate Budgeted "% /or ca*acit! attained = Fixed FOH + (!apacity attained x ariable "ate) "ther & -u**orting Calculations( Calculations( = =

"% a**lied rate ied rate #ariale rate activity level

=

#$ti%ated FOH 0 #$ti%ated olu%e OR Fixed rate + ariable rate Fixed FOH 0 #$ti%ated olu%e

#$ti%ated variable FOH 0 #$ti%ated olu%e OR !hange in #$t& #$t& FOH 0 !hange in

B.Com Part 2 Khan Degree College, Wzd. ied "% /or 1 month = = +stimated #olume Budgeted ied "% = +st. #ariale "% ariable rate

=

Cost Accounting

Govt. M. Z. A.

#$ti%ated Fixed FOH 0 ' %onth$ #$ti%ated FOH (Fixedariable) 0 FOH rate (Fixedariable) #$t& *otal FOH  #$t& ariable FOH #$t& Activity level 3 (FOH applied rate 3 ariable age) OR #$t& Activity level 3