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Chilton allocates variable manufacturing overhead costs on the basis of machine hours. Chilton budgeted .5 machine hours per lamp and allocates overhead at a rate of $1.80 per machine hour. Last year Chilton manufactured 23,000 lamps, used 13,800 machine hours and incurred actual overhead costs of $15,180.
Unlike material and labor variances, overhead variances generally cannot be separated into price and quantity components. Instead, most companies separate into the portion controllable and the portion uncontrollable, as well as the variable and the fixed components. Overhead Variance Analysis. While it is possible that most variable overhead costs can be analyzed separately using price and quantity variances (each cost with a different cost driver), most companies group all overhead amounts together due to the lack of materiality of each individual cost.