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Managerial Accounting > Variances > Flashcards

Variances Flashcards

1
Q

AQ(AP - SP)

A

Materials Price Variance

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2
Q

SP(AQ - SQ)

A

Materials Quantity Variance

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3
Q

AH(AR - SR)

A

Labor Rate Variance

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4
Q

SR(AH - SH)

A

Labor Efficiency Variance

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5
Q

AH(AR-SR)

A

Variable Manufacturing Rate Variance

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6
Q

SR(AH-SH)

A

Variable Manufacturing Efficiency Variance

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Managerial Accounting (7 decks)

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