VOH Efficiency Variance

Formula

(Actual Hours - Standard Hours) × Standard VOH Rate

Interactive Calculator
ComponentValue
Actual Hours
Standard Hours Allowed
Standard VOH Rate
VOH Efficiency Variance
CategoryVariance Analysis
ComponentsVOH Efficiency Variance; Actual Hours; Standard Hours Allowed; Standard VOH Rate
Example(5K - 4.8K) × $10 = $2K Unfavorable