In this spreadsheet, we analyze an example of a company that adopts Absorption Costing and needs to perform calculations to analyze the variation in direct costs. The analysis is based on the comparison of the Standard Cost and the Actual Cost for Planning and Controlling costs. Thus, analyses are made of the variations in Direct Costs, such as Materials and Labor. To analyze the variations in Material and Labor costs, we need to compare the Standard Cost versus the Actual Cost. Thus, once the Actual Cost is obtained, we must compare it with the Standard Cost.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.