Calculation of Variances & Reconciliation of Fixed Overhead Costs

definite.studies Registered Posts: 88 Regular contributor ⭐
The treatment of fixed overheads in standard costing can be quite difficult to take in. An alternative tabular presentation is proposed, which only needs 2 simple formulas and may be easier to remember for some people.

This is provided in the attached document in order to preserve the original text layout.


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