Acc561 Introduction to Management Accounting
13-49 Variances
Study Appendix 13. Consider the following data regarding factory overhead:
| Variable | Fixed | |
| Budget for actual hours of input | 45,000 | 70,000 |
| Applied | 41,000 | 64,800 |
| Budget for standard hours allowed for actual output achieved | 41,000 | 70,000 |
| Actual incurred | 48,500 | 68,500 |
Using the above data, fill in the following blanks with the variance amounts. Use F for favorable or U for unfavorable for each variance.
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