I actually have not passed bec yet (waiting). Here is something that helped me. set up the dads mneumonic....
Then list pqre down the left side
D q Sp
D r Ae
D e Sr
of course its price quantity rate and efficiency
now switch top two pq, and bottom re on right side (do opposite)
remember the amounts in the parenthesis is always the variance your trying to figure out so on the Dp variance it will be Ap-Sp................for the Dq variance it will be Aq-Sq.
So in a nut shell:
Direct material Price variance= Actual Quantity (only switching the p and q)x(Ap-Sp)
Direct material Quantity variance= Standard Price (only switching the p and q)x(Aq-Sq)
Direct labor Rate variance= Actual hours(only switching r and e)X(Ar-Sr)
Direct labor Efficiency variance= Standard rate(only switching r and e)X(Ah-Sh)
hope i didnt confuse you more. i can clarify if necessary