Pertemuan 5. Flexible Budgets and Overhead Analysis

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1 Pertemuan 5 Flexible Budgets and Overhead Analysis

2 Pengertian Flexible Budget atau Anggaran Variabel Adalah anggaran yang di desain untuk mencakup jangkauan aktivitas yang digunakan untuk mengembangkan biaya yang dianggarkan pada titik manapun dalam rentang aktivitas tersebut untuk dibandingkan dengan biaya sesungguhnya pada suatu perusahaan.

3 Definisi lain menyatakan : Flexible budget adalah anggaran yg dapat disesuaikan dengan berbagai tingkat aktivitas guna mncerminkan bagaimana biaya-biaya berubah seiring dengan perubahan volume produksi.

4 Flexible budget berbeda denga anggaran Statis. Anggaran statis adalah anggaran yang dibuat untuk satu tingkat kegiatan (one level of activity) selama jangka waktu tertentu. Contohnya persentase dari kapasitas, jumlah produk yang dihasilkan selama jangka waktu tertentu, jumlah jam yang dikerjakan dan lainnya.

5 Perbedaan Anggaran Statis dengan Anggaran Fleksibel a. Flexible Budget tidak membatasi diri hanya pada satu tingkat aktivitas, tetapi pada beberapa tingkat kisaran aktivitas (range activity atau relevant activity). b. Static Budget diarahkan pada satu tingkat saja.

6 b. Dalam pendekatan Flexible Budget hasil dari actual tidak harus dibandingkan biaya yang dibudgetkan pada tingkat budget aktivitas semula, pada static budget harus dibandingkan

7 c. Flexible Budget bersifat dinamik,. Static budget bersifat statis. d. Pada Flexible Budget terdapat under or over applied, dan static budget istilah ini tidak ada.

8 2. Karaktetristik Flexible Budget 1). Ditujukan ke arah tingkat kapasitas keseluruhan yang berada dalam range relevan atau relevant range dari pada tingkat aktivitas tertentu dan hanya ditujukan kearah satu tingkat aktivitas (Denomonitory Activity). Denominator Activitry adalah angka yang ditentukan dalam flexible budget yang dapat digunakan untuk menentukan jumlah total biaya overhead pabrik pada tingkat aktivitas tertentu dari relevant range. Tarif biaya overhead overhead pabrik ditentukan dimuka = BIaya FOH Flexible budget/denominator activity.

9 2).Bersifat dinamis dari anggaran statis, karena flexible budget dapat disesuaikan dengan tingkat aktivitas apa pun yang berada dalam relevant range/activity, sekalipun periode sudah berlalu.

10 3). Dalam masalah perhitungan Overhead (non manufaktur) dan Factory Overhead (Manufaktur) terdapat 4 faktor yang dapat di analisis dalam flexible budget yaitu :

11 (1) FOH ( Pabrik dan Non pabrik ) umumnya terdiri dari atas biaya yang banyak terpisah satu sama lainnya (2) Biaya yang terpisah ini kerap sangat kecil nilai $/rupiahnya sehingga menyulitkan untuk mengendalikannya dengan cara yang sama dengan pengendalian Direct Material Cost dan Direct Labor Cost.

12 (3). Biaya yg terpisah lainnya kecil ini sering kali merupakan tanggung jawab atau pusat pertanggung jawaban dari manajer yang saling berbeda pada segemen yang berbeda pula. (4). Biaya FOH ( khusus pabrik) berbeda perilaku biayanya, variabel, tetap dan semi variabel.

13 Tahap-tahap Penyusunan Flexible budget. 1. Menentukan kisaran relevan atas aktivitas yg diharapkan berfluktuasi masa periode yang akan datang. 2. Menganalisis biaya pada relevant range dalam elemen variabel,tetap dan semi variabel.. 3. Memisahkan biaya berdasarkan perilakunya dan menetupan tarif untuk biaya, tetap, variabel dan semi variabel

14 4. Menggunakan tarif untuk bagian variabel dari biaya, menyusun sebagai budget yg memperlihatkan biaya-biaya apa yg akan dikeluarkan pada berbagai titik operasi pada semua relevant range. 5.Melakukan analisis Varians khusus Overhead dan Factory Overhead atas Biaya Variabel dan Biaya Variabel untuk mengukur kinerja perusahaan.

15 Ada 4 varians dalam Flexible Budget yaitu: 1 Varians variabel (Variable Manufacturing Overhaed Variance ). VMOV 1).Spending V = Variable manufacturing Overhead Spending variance) VMOSV = AH(AR-SR)= (AOVR X AH)- (SOVRXAH) = (AOVR-SOVR) AH. 2). Variable Manufacturing Overhead Efficiency Variancer (VMOEV) = SR(AH-SH) (SOVR xah) (SVORxSH) = (SH-AH)SVOR

16 2. Fixed Manufacturing Ovrhead Variance (FMOV) Dicari dulu POR = Taksiran Jumlah FOH per periode/ Taksiran Machie hours(mh) atau unit yg diproduksi per periode. Contoh : Untuk bulan Oktober 2006 Biaya FOH tetap ditaksir $ , jumlah unit diprodusi maka biaya per unit (POR) = $ /1.000 = $ 381/unit. Dalam perhitungan Flexible Budget harus dapat ditntukan taksiran Demoninatory Actvity yaitu tingkat ketigatan aktivitas pada jumlah jam mesin/jtkl tertentu diatnara relevan range untuk periode masa depan yang ditetapkan pada awal tahun anggaran.varians pada FOH teap, ada dua varians.

17 3). Fixed Manufacturuing overhead Volume Variance (FMOVV) : Volume Variance= POR x ( DMH - SMH) atau Fixed portion of the POR x( DM SH allowed). DM=Denomitory activity. Penggunaan Denomitory aktivity ada 3 hal diperhatikan : a. Jika Denominator activity sama dengan jam standar allowed pada priode ini maka Volume Varians nihil. b. JIka denominator activity lebih besar dari jam standard allowed dalam priode ini kemudian timbul varians volume UF, berarti penggunaan di bawah fasilitas yang tersedia. c. Jika denominator activity lebih kecil dari jam standar allowed dalam priode ini, kemudian timbul varians volume UF, berarti penggunaan yang tinggi terhadap fasilitas yang tersedia dibandingkan yang yang telah direncanakan. 4).Fixed Manufactruing Overhead Budget variance atau Budget Variance= Actual Fixed FOH cost- Budgeted Fixed FOH Cost.

18 1.Contoh. Kohn Mountain menggunakan Flexible Budget untuk operasi perusahaannya dan mempunyai data sebagian dari relevant range unit unit. Biaya 5.000unit unit. Depresiasi $ $ Power Bahan tak langsung Pemeliharaan Biaya lainnya Jumlah $ $

19 Diminta : a. Susunlah Flexible Budget dalam kompenen biaya. b. Buatlah Flexible budget dengan kenaikan unit. c. Grafik Flexible budget. d. Hitunglah semi variabel cost pada tingkat aktivitas unit.

20 Jawab : 1. Flexible budget dengan analisis kompenen. Biaya tetap adalah depresiasi = $ Power : maksimum = $ = unit minimum = $ = unit High and low $ = unit Elemen variabel $ /5.000 = $ 2. Elemen tetap :maksimum =10.000x$2 = $ , sama dengan biayanya $20.000,Elemen tetap= 0

21 3. Bahan tidak langsung dengan hal yang sama: Elemen variabel = Mak unit = $ Min unit = unit = $ Elemen variabel= $ 1.000/5000 = $ 0,20 unit Elemen tetap = Mak: = $ x0,20 = Elemen tetap $ 8.000

22 4. Pemeliharaan : Mak: unit = $ unit = unit $ Elemen variabel = $1.500/5000 = $0,30.unit Elemen tetap Mak = = $ x 0,30= Elemen tetap $ 7.000

23 5. Biaya lainnya: Mak : =$ Min = = $ Element variabel = $ 2.000/5.000 = $ 0,40 unit Elemen tetap = $ ( $0,40 x ) = $ 3.000

24 Budget Flexible dengan kompenen (bentuk High and low) adalah berikut ini : Relevan Range unit. Biaya Tetap Biaya Variabel Depresiasi Power 0 $ 2 /unit Bahan tak langsung ,20 /unit Pemeliharaan ,30 /unit Biaya lainnya ,40 /unit Jumlah $ $2.90 /unit

25 Dari hasil diatas dapat dihitung pada tingkat relevant range tertentu dengan rumus Y = a + bx atau $ ,90X Relevant range ( unit) Biaya Depresiasi Power Bahan tak langs Pemeliharaan Biaya lainnya Jumlah

26 c. Grafik Flexible Budget, hampir sama dengan grafik Fixed Cost dan Variabel cost. d. Menghitung Biaya Semi Variabel pada tingkat unit Perguanakan Formula Y = a + bx Bahan tak langsung = $ $0,20 X Pemeliharaan = $0,30 X Biaya lainnya = $0,40X Jumlah Y = $ $0,90X Tingat relevant range 7.500, maka biaya semi variabelnya adalah $ ( $0,90 x 7.500) = $ Depresiasi dan Power tidak dihitung karena kedua bersifat tetap dan variabel secara total. Bahan lainnya dapat dilihat dari Power Point berikut ini.

27 Static Budgets and Performance Reports Static budgets are prepared for a single, planned level of activity. Performance evaluation is difficult when actual activity differs from the planned level of activity. Hmm! Comparing static budgets with actual costs is like comparing apples and oranges. Let s look at CheeseCo.

28 Static Budgets and Performance Reports CheeseCo

29 Static Budgets and Performance Reports CheeseCo

30 Static Budgets and Performance Reports CheeseCo U = Unfavorable variance CheeseCo was unable to achieve the budgeted level of activity.

31 Static Budgets and Performance Reports CheeseCo F = Favorable variance that occurs when actual costs are less than budgeted costs.

32 Static Budgets and Performance Reports CheeseCo Since cost variances are favorable, have we done a good job controlling costs?

33 Flexible Budgets Show revenues and expenses that should have occurred at the actual level of activity. May be prepared for any activity level in the relevant range. Reveal variances due to good cost control or lack of cost control. Improve performance evaluation.

34 Preparing a Flexible Budget To a budget we need to know that: Total variable costs change in direct proportion to changes in activity. Total fixed costs remain unchanged within the relevant range. Fixed

35 Preparing a Flexible Budget CheeseCo Cost Total Flexible Budgets Formula Fixed 8,000 10,000 12,000 Per Hour Cost Hours Hours Hours Machine hours 8,000 10,000 12,000 Variable costs Indirect labor 4.00 $ 32,000 Indirect material ,000 Power ,000 Total variable cost $ 7.50 $ 60,000 Fixed costs Depreciation $ 12,000 Insurance 2,000 Total fixed cost Total overhead costs Variable costs are expressed as a constant amount per hour. $40,000 10,000 hours is $4.00 per hour. Fixed costs are expressed as a total amount.

36 Preparing a Flexible Budget CheeseCo Cost Total Flexible Budgets Formula Fixed 8,000 10,000 12,000 Per Hour Cost Hours Hours Hours Machine hours 8,000 10,000 12,000 Variable costs Indirect labor 4.00 $ 32,000 Indirect material ,000 Power ,000 Total variable cost $ 7.50 $ 60,000 Fixed costs Depreciation $ 12,000 Insurance 2,000 Total fixed cost Total overhead costs $4.00 per hour 8,000 hours = $32,000

37 Preparing a Flexible Budget CheeseCo Cost Total Flexible Budgets Formula Fixed 8,000 10,000 12,000 Per Hour Cost Hours Hours Hours Machine hours 8,000 10,000 12,000 Variable costs Indirect labor 4.00 $ 32,000 Indirect material ,000 Power ,000 Total variable cost $ 7.50 $ 60,000 Fixed costs Depreciation $ 12,000 $ 12,000 Insurance 2,000 2,000 Total fixed cost $ 14,000 Total overhead costs $ 74,000?

38 Preparing a Flexible Budget CheeseCo Cost Total Flexible Budgets Formula Fixed 8,000 10,000 12,000 Per Hour Cost Hours Hours Hours Machine hours 8,000 10,000 12,000 Variable costs Indirect labor 4.00 $ 32,000 $ 40,000 Indirect material Total 3.00 fixed costs 24,000 30,000 Power do 0.50 not change 4,000 in 5,000 Total variable cost $ 7.50 $ 60,000 $ 75,000 the relevant range. Fixed costs Depreciation $ 12,000 $ 12,000 $ 12,000 Insurance 2,000 2,000 2,000 Total fixed cost $ 14,000 $ 14,000 Total overhead costs $ 74,000 $ 89,000

39 Preparing a Flexible Budget CheeseCo Cost Total Flexible Budgets Formula Fixed 8,000 10,000 12,000 Per Hour Cost Hours Hours Hours Machine hours 8,000 10,000 12,000 Variable costs Indirect labor 4.00 $ 32,000 $ 40,000 $ 48,000 Indirect material ,000 30,000 36,000 Power ,000 5,000 6,000 Total variable cost $ 7.50 $ 60,000 $ 75,000 $ 90,000 Fixed costs Depreciation $ 12,000 $ 12,000 $ 12,000 $ 12,000 Insurance 2,000 2,000 2,000 2,000 Total fixed cost $ 14,000 $ 14,000 $ 14,000 Total overhead costs $ 74,000 $ 89,000 $ 104,000

40 Flexible budget is prepared for the same activity level (8,000 hours) as actually achieved. Flexible Budget Performance Report CheeseCo Cost Total Formula Fixed Flexible Actual Per Hour Costs Budget Results Variances Machine hours 8,000 8,000 0 Variable costs Indirect labor $ 4.00 $ 34,000 Indirect material ,500 Power ,800 Total variable costs $ 7.50 $ 63,300 Fixed Expenses Depreciation $ 12,000 $ 12,000 Insurance 2,000 2,050 Total fixed costs $ 14,050 Total overhead costs $ 77,350

41 Flexible Budget Performance Report CheeseCo Cost Total Formula Fixed Flexible Actual Per Hour Costs Budget Results Variances Machine hours 8,000 8,000 0 Variable costs Indirect labor $ 4.00 $ 32,000 $ 34,000 $ 2,000 U Indirect material ,000 Power ,000 Total variable costs $ 7.50 $ 60,000 Fixed Expenses Depreciation $ 12,000 $ 12,000 Insurance 2,000 2,000 Total fixed costs $ 14,000 Total overhead costs $ 74,000

42 Flexible Budget Performance Report CheeseCo Cost Total Formula Fixed Flexible Actual Per Hour Costs Budget Results Variances Machine hours 8,000 8,000 0 Variable costs Indirect labor $ 4.00 $ 32,000 $ 34,000 $ 2,000 U Indirect material ,000 25,500 1,500 U Power ,000 Total variable costs $ 7.50 $ 60,000 Fixed Expenses Depreciation $ 12,000 $ 12,000 Insurance 2,000 2,000 Total fixed costs $ 14,000 Total overhead costs $ 74,000

43 Flexible Budget Performance Report CheeseCo Cost Total Formula Fixed Flexible Actual Per Hour Costs Budget Results Variances Machine hours 8,000 8,000 0 Variable costs Indirect labor $ 4.00 $ 32,000 $ 34,000 $ 2,000 U Indirect material ,000 25,500 1,500 U Power ,000 3, F Total variable costs $ 7.50 $ 60,000 $ 63,300 $ 3,300 U Fixed Expenses Depreciation $ 12,000 $ 12,000 $ 12,000 0 Insurance 2,000 2,000 2, U Total fixed costs $ 14,000 $ 14, U Total overhead costs $ 74,000 $ 77,350 $ 3,350 U

44 Static Budgets and Performance How much of the $11,650 is due to activity and how much is due to cost control? Static Actual Budget Results Variances Machine hours 10,000 8,000 2,000 U Variable costs Ind irect labor $ 40,000 $ 34,000 $6,000 F Indirect materials 30,000 25,500 4,500 F Power 5,000 3,800 1,200 F Fixed costs Depreciation 12,000 12,000 0 Insurance 2,000 2, U Total overhead costs $ 89,000 $ 77,350 $11,650 F

45 Flexible Budget Performance Report Overhead Variance Analysis Let s place the flexible Static Actual Overhead Overhead Budget at budget for at 10,000 Hours 8,000 Hours 8,000 hours here. $ 89,000 $ 77,350 Difference between original static budget and actual overhead = $11,650 F.

46 Flexible Budget Performance Report Overhead Variance Analysis Static Flexible Actual Overhead Overhead Overhead Budget at Budget at at 10,000 Hours 8,000 Hours 8,000 Hours $ 89,000 $ 74,000 $ 77,350 Activity This $15,000F variance is due to lower activity. Cost control This $3,350U flexible budget variance is due to poor cost control.

47 Flexible Budget Performance Report What causes the cost control variance? There are two primary reasons for unfavorable variable overhead variances: 1. Spending too much for resources. 2. Using the resources inefficiently.

48 Overhead Rates and Overhead Analysis Recall that overhead costs are assigned to products and services using a predetermined overhead rate (POHR): Assigned Overhead = POHR Standard Activity POHR = Overhead from the flexible budget for the denominator level of activity Denominator level of activity

49 Overhead Rates and Overhead Analysis Example ColaCo prepared this budget for overhead: Total Variable Total Fixed Machine Variable Overhead Fixed Overhead Hours Overhead Rate Overhead Rate 2,000 $ 4,000? $ 9,000? 4,000 8,000? 9,000? Let s calculate overhead rates. ColaCo applies overhead based on machine hour activity.

50 Overhead Rates and Overhead Analysis Example ColaCo prepared this budget for overhead: Total Variable Total Fixed Machine Variable Overhead Fixed Overhead Hours Overhead Rate Overhead Rate 2,000 $ 4,000 $ 2.00 $ 9,000? 4,000 8, ,000? Rate = Total Variable Overhead Machine Hours This rate is constant at all levels of activity.

51 Overhead Rates and Overhead Analysis Example ColaCo prepared this budget for overhead: Total Variable Total Fixed Machine Variable Overhead Fixed Overhead Hours Overhead Rate Overhead Rate 2,000 $ 4,000 $ 2.00 $ 9,000 $ ,000 8, , Rate = Total Fixed Overhead Machine Hours This rate decreases when activity increases.

52 Overhead Rates and Overhead Analysis Example ColaCo prepared this budget for overhead: Total Variable Total Fixed Machine Variable Overhead Fixed Overhead Hours Overhead Rate Overhead Rate 2,000 $ 4,000 $ 2.00 $ 9,000 $ ,000 8, , The total POHR is the sum of the fixed and variable rates for a given activity level.

53 Variable Overhead Variances Example ColaCo s actual production for the period required 3,200 standard machine hours. Actual variable overhead incurred for the period was $6,740. Actual machine hours worked were 3,300. Compute the variable overhead spending and efficiency variances.

54 Variable Overhead Variances Actual Flexible Budget Flexible Budget Variable for Variable for Variable Overhead Overhead at Overhead at Incurred Actual Hours Standard Hours AH AR AH SR SH SR Spending Variance Efficiency Variance Spending variance = AH(AR - SR) Efficiency variance = SR(AH - SH)

55 Variable Overhead Variances Example Actual Flexible Budget Flexible Budget Variable for Variable for Variable Overhead Overhead at Overhead at Incurred Actual Hours Standard Hours 3,300 hours 3,200 hours $2.00 per hour $2.00 per hour $6,740 $6,600 $6,400 Spending variance $140 unfavorable Efficiency variance $200 unfavorable $340 unfavorable flexible budget total variance

56 Variable Overhead Variances Example Actual Flexible Budget Flexible Budget Variable for Variable for Variable Overhead Overhead at Overhead at Incurred Actual Hours Standard Hours 2,050 hours 2,100 hours $5 per hour $5 per hour $10,950 $10,250 $10,500 Spending variance $700 unfavorable Efficiency variance $250 favorable $450 unfavorable flexible budget total variance

57 Variable Overhead Variances A Closer Look Spending Variance Results from paying more or less than expected for overhead items and from excessive usage of overhead items. Efficiency Variance Controlled by managing the overhead cost driver.

58 Overhead Rates and Overhead Analysis Example ColaCo prepared this budget for overhead: Total Variable Total Fixed Machine Variable Overhead Fixed Overhead Hours Overhead Rate Overhead Rate 2,000 $ 4,000 $ 2.00 $ 9,000 $ ,000 8, , What is ColaCo s fixed overhead rate for an estimated activity of 3,000 machine hours?

59 Overhead Rates and Overhead Analysis Example ColaCo prepared this budget for overhead: Total Variable Total Fixed Machine Variable Overhead Fixed Overhead Hours Overhead Rate Overhead Rate 2,000 $ 4,000 $ 2.00 $ 9,000 $ ,000 8, , Fixed Overhead Rate FR = $9,000 3,000 machine hours FR = $3.00 per machine hour

60 Fixed Overhead Variances Example ColaCo s actual production required 3,200 standard machine hours. Actual fixed overhead was $8,450. Compute the fixed overhead budget and volume variances.

61 Fixed Overhead Variances Actual Fixed Fixed Fixed Overhead Overhead Overhead Incurred Budget Applied SH FR Budget Variance Volume Variance FR = Standard Fixed Overhead Rate SH = Standard Hours Allowed

62 Fixed Overhead Variances Example Actual Fixed Fixed Fixed Overhead Overhead Overhead Incurred Budget Applied SH FR 3,200 hours $3.00 per hour $8,450 $9,000 $9,600 Budget variance $550 favorable Volume variance $600 favorable

63 Quick Check Actual Fixed Fixed Fixed Overhead Overhead Overhead Incurred Budget Applied SH FR 2,100 hours $7.00 per hour $14,800 $14,450 $14,700 Budget variance $350 unfavorable Volume variance $250 favorable

64 Fixed Overhead Variances A Closer Look Budget Variance Results from paying more or less than expected for overhead items. Volume Variance Results from operating at an activity level different from the denominator activity.

65 Fixed Overhead Variances Cost $9,000 budgeted fixed OH 3,000 Hours Expected Activity Volume

66 Fixed Overhead Variances Cost { $550 Favorable Budget Variance $9,000 budgeted fixed OH $8,450 actual fixed OH 3,000 Hours Expected Activity Volume

67 $600 Favorable Volume Variance Fixed Overhead Variances Cost { $550 Favorable Budget Variance 3,200 machine hours $3.00 fixed overhead rate $9,600 applied fixed OH $9,000 budgeted fixed OH { $8,450 actual fixed OH 3,000 Hours Expected Activity Volume 3,200 Standard Hours

68 Volume Variance A Closer Look Volume Variance Results when standard hours allowed for actual output differs from the denominator activity. Unfavorable when standard hours < denominator hours Favorable when standard hours > denominator hours

69 Overhead Variances and Under- or Overapplied Overhead Cost In a standard cost system: Unfavorable variances are equivalent to underapplied overhead. Favorable variances are equivalent to overapplied overhead. The sum of the overhead variances equals the under- or overapplied overhead cost for a period.

70 CONTOH LAINNYA DARI FLEXIBLE BUDHET Data for manufacturing Overhead of Tiagaroda Company are given below. lexible Budget at various level of activity (hours). Cost Formula Direct Labor Activity ( Hours) Overhaed Cost Per direct labor hours Variable Overhead cost Utilitties $ 3, Indirect labor 1, Suplies. 2, Total Variavel overhead cost $ 7, Fixed Overhead cost Depreciation Insurance Supervisor Total Fixed Overhead Cost Total Overhead Cost

71 Four hours of direct labor time are required per unit product. The Tigaroda Coy has set demonitory activity for coming priod at direct labor (DLHs) or units. Assumse the following actual results for the priod. - Number of units produced units. - Standard direct labors (DLHs) allowed jam - Actual direct labor hours jam - Actual fixed overhead cost $ Actual variable overhead cost $ Required: a. Compute predetermined over rate (POR) an break it down into variable and fixed cost elements b. Analyze the $...? Under or over applied Overhead. c. Compute the four variance of Overhead. JAWAB:

72 POR tingkat denomitory activity DLH. POR dalam DLHs =$ / = $ 12 DLHs Elemen variabel = / = $ 7 DLH, jadi elemen tetap $ 12 - $ 7 = $ 5 DLH B.Analisis under or over applied dari overhead. Total Overhead aktual = $ $ = $ Standard DLH x $12dlh = $ Overhead under applied $ 2.000

73 Four FOH Variance. Overhead Fixed variance. 1.Budget variance= Actual fixed FOH Flexible budget $ (Dominotory axtivity x elements fixed) = $ ($ x $5) = $ UF

74 2) Volume variance: = (Fixed portion of the PORx Donomintory activity)- Standard Hours. = $ 5( ) = $ F. FOH variable variance. 3). Spending variance = (AR SR) AH = $ ( x 7) = = $ UF 4). Eficiency = SR(AH-SH) = $7 ( ) = $ UF

75 3. Rekapitulasi Varians: Fixed FOH variance. - Budget variance $ UF - Volume variance F Variable FOH variance. - Spending variance UF - Efficeincy variance UF Total Variance $ UF

76 Akhir Pertemuan 5: Terima kasih