1.F- fix overheads remains fixed in total
V- total variable overheads vary in direct proportion to the volume of output.
2. F- fix overheads does not vary with output
V- variable overheads vary with output.
3.F-fixed overheads are uncontrollable.
V-variable overheads are controllkable.
4. Fixed cost per unit decreases with increase in output
V-variable cost per unit remains constant with increase or decrease in output.
5.F-rent insurance salary of office staff are the examples of fix overheads
V-power consumption, salesman commission, indirect material, heating and lighting are the examples of variable overheads.
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