ACG Flashcards by Mary lou Galesi | Brainscape

Q

Materials Price Variance

A

AQ(AP-SP)

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Q

Materials Quantity

A

SP(AQ-SQ)

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Q

Labor Price

A

AH(SR-AR)

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Q

Total Direct Labor Variance

A

(SRxSH)-(ARxAH)

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Q

Labor Time/Efficiency

A

SR(AH-SH)

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Q

Spending Variance

A

AQ( Actual VOHR - Standard VOHR).

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Q

Efficiency Variance

A

Standard VOHR( AQ-SQ)

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