Which of the Following Is Used to Calculate Total Variable

Multiple Choice

Which of the following is used to calculate total variable overhead variance where VOH = Variable Overhead, SVOR = Standard Variable Overhead Rate, SH = Standard Hour Allowed, and AH = Actual Direct Labor Hours Used?

A) Total VOH Variance = Standard VOH - SVOR × SH
B) Total VOH Variance = Fixed VOH - SVOR × AH
C) Total VOH Variance = Actual VOH - SVOR × SH
D) Total VOH Variance = Variable VOH - SVOR × AH
E) None of these