BEC Mnemonics for overhead variances?

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  • #2577543
    Biff Tannen
    Participant

    Does anyone have a mnemonic or memory trick to memorize the manufacturing overhead variances (VOH rate variance, VOH efficiency variance, etc.)? I use he mnemonic PURE ASAS for direct materials and direct labor variances, but I haven’t found a memory trick to memorize the overhead variances. please help 🙁

    AUD - 78
    BEC - 84
    FAR - 79
    REG - 85
    “An investment in knowledge pays the best dividends” - Benjamin Franklin
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  • #2578329
    Mike J
    Participant

    Honestly, just write the 4 major ones down a few times. Writing the unit conversions under them really helped me see it.

    Sometimes memory gimmicks just confuse you more.

    AUD - 90
    BEC - 79
    FAR - 77
    REG - 77
    They don't trust JUST ANYBODY to count beans
    #2581539
    PDiddy2000
    Participant

    I agree with Mike. Taking the time to right them out and repetition is the key. A lot of the formulas conceptually make sense based on their application. There are some that are totally out there so make sure to write all of them out and continue to write those out that you have problems with. Remember this is only short-term pain.

    FAR-Mar 9,2020 (failed 71), retest May 21
    BEC-Passed(I had a few stops and starts because I was studying during my busy season. Lost track of my study stats.)
    AUD-Passed(8 weeks,1877 MCQs, and 38 TBSs)-Wiley
    REG-Passed(10 weeks, 2000 MC)-Wiley
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