This spreadsheet presents an example of an analysis of indirect cost variations using absorption costing, which is where direct production costs and indirect non-production costs are allocated to products after accounting for volume. The objective is to analyze the variation between the volume for calculating the standard cost and the actual volume. The second analysis consists of evaluating the variation in the costs themselves.
 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.