n answers rated A+ 2025/2026
DL rate variance - ANS ✔✔(AH x AR) - (AH x SR)
DL efficiency variance - ANS ✔✔(AH x SR) - (SH x SR)
DM price variance - ANS ✔✔(AQ purchased x AP) - (AQ purchased x SP)
DM quantity variance - ANS ✔✔(AQ used x SP) - (SQ x SP)
Variable overhead efficiency variance - ANS ✔✔(AH x SR) - (SH x SR)
Variable overhead spending variance - ANS ✔✔actual variable overhead - (AH xSR)
ROI - ANS ✔✔NOI/AOA
Residual income - ANS ✔✔NOI - (AOA x MRRR)
ROI(x) - ANS ✔✔margin x turnover
margin - ANS ✔✔NOI/sales
turnover - ANS ✔✔sales/AOA