VOH Spending Variance

Formula

Actual VOH - (Actual Hours × Standard VOH Rate)

Interactive Calculator
ComponentValue
Actual Variable Overhead
Actual Hours
Standard VOH Rate
VOH Spending Variance
CategoryVariance Analysis
ComponentsVOH Spending Variance; Actual Variable Overhead; Actual Hours; Standard VOH Rate
Example52K - (5K × $10) = $2K Unfavorable