Cost variance of variable handling fee

The cost difference of variable expenses can be composed of two parts: price difference and quantity difference. The former is consumption difference, and the latter is efficiency difference (the difference of fixed cost is the same as analysis change). The actual working hours of variable expenses are different × (the actual allocation rate of variable expenses is the standard allocation rate of variable expenses). Efficiency difference of variable cost (standard working hours of actual working hours) × standard distribution rate of variable cost and variance of variable manufacturing cost. The actual variable cost standard variable cost is 2400 yuan×1.8 yuan/1320 yuan, where the variable cost difference is 1200h×(2400 yuan/1200h. Therefore, the main responsibility for the consumption difference should be attributed to the loading and unloading department. O The difference of variable cost efficiency is the difference between actual working hours and standard working hours, and the reason is the same as labor efficiency. Induction? Handling labor cost difference wage rate difference = (actual wage rate-standard wage rate) × actual working hours labor efficiency difference = (actual working hours-standard working hours )× standard wage rate? Loading and unloading machinery cost difference consumption difference = actual amount of machinery cost-mechanical cost energy difference budget amount = mechanical cost budget amount-mechanical cost standard cost efficiency difference = (actual working hours-actual output standard working hours * mechanical cost standard distribution rate idle energy difference = (production energy-actual working hours * mechanical cost standard distribution rate? Cost difference of loading and unloading auxiliary facilities, price difference of variable expenses = (actual allocation rate-standard allocation rate) × actual working hours consumption difference = (actual working hours-standard working hours )× variable manufacturing expenses allocation rate, fixed expenses (two factors and three factors analysis), energy consumption difference, efficiency difference and idle energy difference.