FOH VARIANCE
DESCRIPTION STANDARD ACTUAL DM UNIT PRICE $7,5/ UNIT $7,44/ UNIT QUANTITY OF PURCHASE 10.000 QUANTITY OF USED 9.500 DL DLH USED 1.632 RATE OF DLH $12/DLH $12,5/DLH FOH FOH INCURRED (VFOH) 5.072 FOH INCURRED (FFOH) 19.350 FOH RATE (VFOH) $3/DLH FOH RATE (FFOH) $12/DLH Pencatatan Direct Material Dalam mencatat DM ada 3 Method: 1. Method 1: Materials are recorded at standard Price ● Pencatatan pada saat membeli Raw Material Pencatatan atas Jurnal Pembelian. ...