The variable overhead spending variance = actual labor hours × (actual price - standard price)
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Q128: The fixed overhead volume spending variance =
Q129: The fixed volume spending variance = actual
Q130: The fixed overhead spending variance = actual
Q131: The variable overhead efficiency variance = actual
Q132: The variable overhead spending variance = standard
Q134: Let AR = actual hourly rate for
Q135: Let AR = actual hourly rate for
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