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Production output is
13% less than
budgeted; actual
machine-hours are
7% more than
budgeted.
Cannot be
determined; no
information on
actual versus
budgeted VOH
rates.
Unfavorable;
actual machine-
hours more than
flexible-budget
machine-hours.
Cannot be
determined; no
information on
actual versus
budgeted FOH
costs.
Unfavorable;
output is less than
budgeted causing
FOH costs to be
underallocated.
Production output is
10% more than
budgeted.
Cannot be
determined; no
information on
actual versus
budgeted VOH
rates.
Cannot be
determined; no
information on
actual machine-
hours versus
flexible-budget
machine-hours.
Cannot be
determined; no
information on
actual versus
budgeted FOH
costs.
Favorable; output
more than
budgeted will
cause FOH costs to
be overallocated.
Actual machine-
hours are 20% less
than flexible-budget
machine-hours.
Cannot be
determined; no
information on
actual versus
budgeted VOH
rates.
Favorable; less
machine-hours
used relative to
flexible budget.
Cannot be
determined; no
information on
actual versus
budgeted FOH
costs.
Cannot be
determined; no
information on
flexible-budget
machine-hours
relative to static-
budget machine-
hours.
Relative to the
flexible budget,
actual machine-
hours are 15% less,
and actual variable
manufacturing
overhead costs are
20% greater.
Unfavorable;
actual VOH rate
greater than
budgeted VOH
rate.
Favorable; actual
machine-hours
less than flexible-
budget machine-
hours.
Cannot be
determined; no
information on
actual versus
budgeted FOH
costs.
Cannot be
determined; no
information on
actual output
relative to
budgeted output.
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