{"id":107263,"date":"2021-02-10T14:09:22","date_gmt":"2021-02-10T08:39:22","guid":{"rendered":"https:\/\/www.vskills.in\/certification\/tutorial\/?page_id=107263"},"modified":"2024-04-12T14:29:27","modified_gmt":"2024-04-12T08:59:27","slug":"fixed-overhead-variance","status":"publish","type":"page","link":"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/","title":{"rendered":"Fixed Overhead Variance"},"content":{"rendered":"\n

Fixed overhead represents all items of expenditure which are more or less remain constant irrespective of the level of output or the number of hours worked.<\/p>\n\n\n\n

Classification of Fixed Overhead Variances<\/strong><\/p>\n\n\n\n

\"fixed-overhead-variance\"<\/figure><\/div>\n\n\n\n

Fixed Overhead Cost Variance<\/strong><\/p>\n\n\n\n

Fixed overhead cost variance is the difference between the standard costs of fixed overhead allowed for the actual output achieved and the actual fixed overhead cost incurred i.e.<\/p>\n\n\n\n

FOCV= (Actual output \u00d7 Standard fixed overhead rate) \u2013 Actual fixed overheads<\/p>\n\n\n\n

OR<\/p>\n\n\n\n

(Standard hours produced \u00d7 Standard fixed overhead rate per hour) \u2013 Actual fixed overheads<\/p>\n\n\n\n

OR<\/p>\n\n\n\n

Recovered fixed overhead \u2013 Actual fixed Overhead<\/p>\n\n\n\n

Standard overhead produced means hours which should have been taken for the actual output<\/p>\n\n\n\n

Fixed overhead variance may broadly be divided into:<\/p>\n\n\n\n

  • Expenditure variance and<\/li>
  • Volume variance.<\/li><\/ul>\n\n\n\n

    Expenditure Variance<\/strong><\/p>\n\n\n\n

    This is also known as budget variance. This is obtained by comparing the total overhead cost actually incurred against the budgeted overhead cost i.e.<\/p>\n\n\n\n

    Budgeted fixed overhead \u2013 Actual fixed overhead<\/p>\n\n\n\n

    OR<\/p>\n\n\n\n

    (Budgeted hours \u00d7 Std. fixed overhead rate) \u2013 Actual fixed overhead<\/p>\n\n\n\n

    If the actual overheads are more, it shall result in an adverse variance and vice versa. This variance gives a measure of efficiency of spending.<\/p>\n\n\n\n

    Volume Variance<\/strong><\/p>\n\n\n\n

    The difference between overhead absorbed on actual output and those on budgeted output is termed as volume variance. This variance shows the over or under absorption of fixed overheads during a particular period. If the actual output is more than the standard output, there is over-recovery of fixed overheads and volume variance is favorable and vice versa if the actual output is less than the standard output.<\/p>\n\n\n\n

    Volume Variance (FOVV) = (Actual output \u00d7 Standard rate) \u2013 Budgeted fixed overheads OR<\/p>\n\n\n\n

    Standard rate (Actual output – Standard output) OR<\/p>\n\n\n\n

    Standard rate per hour (Standard hours produced – Budgeted hours) OR<\/p>\n\n\n\n

    (Absorbed overhead \u2013 Budgeted overhead)<\/p>\n\n\n\n

    N.B:<\/strong> Standard hour produced means number of hours which should have been taken for the actual output as per the standard lay down.<\/p>\n\n\n\n

    Verify: <\/strong>F.O. COST VARIANCE = F.O. EXPENDITURE VARIANCE + F.O. VOLUME VARIANCE<\/p>\n\n\n\n

    Volume variance can be further sub-divided into the following variances:<\/p>\n\n\n\n

    Efficiency Variance: <\/strong>It arises due to the difference between the output actually achieved and the output which should have been achieved in the actual hours worked. This variance will be favorable it the actual production is more than the standard production in actual hours.<\/p>\n\n\n\n

    Fixed Overhead Efficiency Variance (FOEfV)=<\/p>\n\n\n\n

    Standard Fixed Overhead Rate per hour [Standard Production \u2013 Actual Production]\n\n\n\n

    Capacity Variance: <\/strong>It is that portion of the volume variance which is due to working at higher or lower capacity than the standard capacity. It is related to the under or over utilization of plant and equipment. If the capacity utilization is more than the budgeted capacity, the variance is favorable, otherwise it will be adverse. It is represented as:<\/p>\n\n\n\n

    F. O. Capacity Variance= Standard rate (Standard quantity \u2013 Budgeted quantity)<\/p>\n\n\n\n

    Revised Capacity Variance: <\/strong>This variance indicates the difference in capacity utilization due to working for more or less number of days than the budgeted one. The computation of this variance is done by using the following formula.<\/p>\n\n\n\n

    Fixed Overhead Revised Capacity Variance (FORCV) = Standard Rate [Standard Quantity \u2013 Revised Budgeted Quantity]\n\n\n\n

    Calendar (Idle Time) Variance: <\/strong>It is that portion of the volume variance which is due to the difference between the number of working days anticipated in the budget period and the actual working days in the period to which the budget is applied. If the actual working days exceed standard days, the variance will be favorable and vice-versa.<\/p>\n\n\n\n

    It is calculated as:<\/p>\n\n\n\n

    FO Calendar Variance = Standard rate (Revised budgeted units \u2013 Budgeted units)<\/p>\n\n\n\n

    OR<\/p>\n\n\n\n

    Increase or decrease in production due to more or less working days at the rate of revised capacity \u00d7 Standard rate per unit.<\/p>\n\n\n\n

    Illustration 5<\/strong><\/p>\n\n\n\n

    The budgeted capacity of a factory per month of 25 days was 2,00,000 hours and the budgeted fixed overheads were 2,40,000. The management increased the capacity by 20% in the beginning of October, 2000, the actual number of working days in that month were 23. Compute the variance that emerges.<\/p>\n\n\n\n

    Solution:<\/strong><\/p>\n\n\n\n

    Budgeted fixed overheads recovery rate 1.20 i.e. 2,40,000\/2,00,000.<\/p>\n\n\n\n

    Actual production in terms of hours (2,00,000 + 20%) \u00d7 23\/25 or 2,20,800<\/p>\n\n\n\n

    Volume Variance:<\/p>\n\n\n\n

    Fixed overheads absorbed on 2,20,800<\/p>\n\n\n\n

    hours @ 1.20 per hours 2,64,960<\/p>\n\n\n\n

    Budgeted fixed overheads 2,40,000<\/p>\n\n\n\n

    Volume Variance 24,960 (F)<\/p>\n\n\n\n

    (or 20,800 hours @ 1.20)<\/p>\n\n\n\n

    \"fixed-overhead-variance-01\"<\/figure><\/div>\n\n\n\n

    Solution:<\/strong><\/p>\n\n\n\n

    (A) Fixed Overhead Variances:<\/strong><\/p>\n\n\n\n

    (I) Fixed Overhead Cost Variance:<\/strong><\/p>\n\n\n\n

    Standard Fixed Overheads for Actual Production \u2013 Actual Fixed Overheads<\/p>\n\n\n\n

    = 48, 000 \u2013 49, 000 = 1, 000 [A]\n\n\n\n

    Note: Standard fixed overheads for actual production = Actual Production 24, 000 \u00d7 standard rate 2 [44, 000 budgeted fixed overheads \/ 22, 000 budgeted production = 2]\n\n\n\n

    (II) Fixed Overhead Expenditure Variance<\/strong><\/p>\n\n\n\n

    Budgeted Fixed Overheads \u2013 Actual Fixed Overheads<\/p>\n\n\n\n

    = 44, 000 \u2013 49, 000 = 5, 000 [A]\n\n\n\n

    (III) Fixed Overhead Volume Variance<\/strong><\/p>\n\n\n\n

    Standard Rate [Budgeted Quantity \u2013 Actual Quantity] =<\/p>\n\n\n\n

    2 [22, 000 \u2013 24, 000] = 4, 000 [F]\n\n\n\n

    The variance is favorable as the actual quantity produced is more than the budgeted quantity.<\/p>\n\n\n\n

    Reconciliation I = Cost Variance = Expenditure Variance + Volume Variance<\/p>\n\n\n\n

    1, 000 [A] = 5, 000 [A] + 4, 000 [F]\n\n\n\n

    (IV) Fixed Overhead Efficiency Variance<\/strong><\/p>\n\n\n\n

    Standard Rate [Standard Quantity \u2013 Actual Quantity] = 2 [23, 760 \u2013 24, 000] = 480 [F]\n\n\n\n

    Note: Standard quantity of production is in reference to actual number of hours. If 22, 000 units are produced in 25, 000 hrs [standard hours], in actual 27, 000 hours, 23, 760 units should have been produced. When number of days and number of hours, both are given, the standard quantity is always to be computed in relation to the actual hours. However, if only number of days is given, the standard quantity will have to be computed in relation to number of days.<\/p>\n\n\n\n

    (V) Fixed Overhead Capacity Variance<\/strong><\/p>\n\n\n\n

    Standard Rate [Standard Quantity \u2013 Budgeted Quantity] = 2 [23, 760 \u2013 22, 000] = 3, 520 [F]\n\n\n\n

    Reconciliation II = Volume Variance = Efficiency Variance + Capacity Variance<\/p>\n\n\n\n

    4, 000 [F] = 480 [F] + 3, 520 [F]\n\n\n\n

    (VI) Fixed Overhead Revised Capacity Variance<\/strong><\/p>\n\n\n\n

    = Standard Rate [Standard Quantity \u2013 Revised Budgeted Quantity]\n\n\n\n

    = 2 [23,760 \u2013 22,880] = 2 \u00d7 880 = 1760 [F]\n\n\n\n

    Note: Standard quantity is computed as shown in the Efficiency Variance. Revised Budget Quantity is computed as: in 25 days, the production is 22,000 so in 26 days the revised quantity is 22,880 units.<\/p>\n\n\n\n

    (VII) Fixed Overhead Calendar Variance<\/strong><\/p>\n\n\n\n

    Standard Rate [Revised Budgeted Quantity \u2013 Budgeted Quantity]\n\n\n\n

    = 2 [22,880 \u2013 22,000] = 2 \u00d7 880 = 1,760 [F]\n\n\n\n

    Reconciliation III = Capacity Variance = Revised Capacity Variance + Calendar Variance =<\/p>\n\n\n\n

    3, 520 [F] = 1760 [F] + 1760 [F] = 367<\/p>\n\n\n\n

    (I) Cost Variance:<\/strong> Standard Variable Overheads for Actual Production \u2013 Actual Variable Overheads:<\/p>\n\n\n\n

    36,000 \u2013 39,000 = 3,000 [A]\n\n\n\n

    Note: Standard Variable Overheads for Actual Production = Standard Rate Per Unit \u00d7 Actual Production Units = 1.5 [Budgeted variable overheads 33,000 \/Budgeted production units<\/p>\n\n\n\n

    22,000 = 1.5] \u00d7 24,000 units = 36,000<\/p>\n\n\n\n

    (II) Expenditure Variance:<\/strong> Standard Variable Overheads for Standard Production \u2013 Actual Variable Overheads: 1.5 \u00d7 23, 760 \u2013 39,000 = 3360 [A]\n\n\n\n

    (III) Efficiency Variance:<\/strong> Standard Rate [Standard Quantity \u2013 Actual Quantity]\n\n\n\n

    1.5 [23,760 \u2013 24,000] = 360 [F]\n","protected":false},"excerpt":{"rendered":"

    Fixed overhead represents all items of expenditure which are more or less remain constant irrespective of the level of output or the number of hours worked. Classification of Fixed Overhead Variances Fixed Overhead Cost Variance Fixed overhead cost variance is the difference between the standard costs of fixed overhead allowed for the actual output achieved…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-107263","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nFixed Overhead Variance - Tutorial<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fixed Overhead Variance - Tutorial\" \/>\n<meta property=\"og:description\" content=\"Fixed overhead represents all items of expenditure which are more or less remain constant irrespective of the level of output or the number of hours worked. Classification of Fixed Overhead Variances Fixed Overhead Cost Variance Fixed overhead cost variance is the difference between the standard costs of fixed overhead allowed for the actual output achieved...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/\" \/>\n<meta property=\"og:site_name\" content=\"Tutorial\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vskills.in\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-12T08:59:27+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/fixed-overhead-variance.png\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/\",\"name\":\"Fixed Overhead Variance - Tutorial\",\"isPartOf\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/#primaryimage\"},\"thumbnailUrl\":\"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/fixed-overhead-variance.png\",\"datePublished\":\"2021-02-10T08:39:22+00:00\",\"dateModified\":\"2024-04-12T08:59:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/#primaryimage\",\"url\":\"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/fixed-overhead-variance.png\",\"contentUrl\":\"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/fixed-overhead-variance.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fixed Overhead Variance\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#website\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\",\"name\":\"Tutorial\",\"description\":\"Vskills - A initiative in elearning and certification\",\"publisher\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.vskills.in\/certification\/tutorial\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#organization\",\"name\":\"Vskills\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg\",\"contentUrl\":\"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg\",\"width\":73,\"height\":55,\"caption\":\"Vskills\"},\"image\":{\"@id\":\"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/vskills.in\/\",\"https:\/\/x.com\/vskills_in\",\"https:\/\/www.linkedin.com\/company-beta\/1371554\/\",\"https:\/\/www.youtube.com\/channel\/UCMWnscxPwRF_PqXo9B7q_Tw\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fixed Overhead Variance - Tutorial","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/","og_locale":"en_US","og_type":"article","og_title":"Fixed Overhead Variance - Tutorial","og_description":"Fixed overhead represents all items of expenditure which are more or less remain constant irrespective of the level of output or the number of hours worked. Classification of Fixed Overhead Variances Fixed Overhead Cost Variance Fixed overhead cost variance is the difference between the standard costs of fixed overhead allowed for the actual output achieved...","og_url":"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/","og_site_name":"Tutorial","article_publisher":"https:\/\/www.facebook.com\/vskills.in\/","article_modified_time":"2024-04-12T08:59:27+00:00","og_image":[{"url":"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/fixed-overhead-variance.png","type":"","width":"","height":""}],"twitter_misc":{"Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/","url":"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/","name":"Fixed Overhead Variance - Tutorial","isPartOf":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/#primaryimage"},"image":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/#primaryimage"},"thumbnailUrl":"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/fixed-overhead-variance.png","datePublished":"2021-02-10T08:39:22+00:00","dateModified":"2024-04-12T08:59:27+00:00","breadcrumb":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/#primaryimage","url":"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/fixed-overhead-variance.png","contentUrl":"http:\/\/www.vskills.in\/lms\/wp-content\/uploads\/2016\/06\/fixed-overhead-variance.png"},{"@type":"BreadcrumbList","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/fixed-overhead-variance\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.vskills.in\/certification\/tutorial\/"},{"@type":"ListItem","position":2,"name":"Fixed Overhead Variance"}]},{"@type":"WebSite","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#website","url":"https:\/\/www.vskills.in\/certification\/tutorial\/","name":"Tutorial","description":"Vskills - A initiative in elearning and certification","publisher":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.vskills.in\/certification\/tutorial\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#organization","name":"Vskills","url":"https:\/\/www.vskills.in\/certification\/tutorial\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/","url":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg","contentUrl":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-content\/uploads\/2017\/07\/vskills-min-logo.jpg","width":73,"height":55,"caption":"Vskills"},"image":{"@id":"https:\/\/www.vskills.in\/certification\/tutorial\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/vskills.in\/","https:\/\/x.com\/vskills_in","https:\/\/www.linkedin.com\/company-beta\/1371554\/","https:\/\/www.youtube.com\/channel\/UCMWnscxPwRF_PqXo9B7q_Tw"]}]}},"_links":{"self":[{"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/pages\/107263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/comments?post=107263"}],"version-history":[{"count":1,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/pages\/107263\/revisions"}],"predecessor-version":[{"id":107264,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/pages\/107263\/revisions\/107264"}],"wp:attachment":[{"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/media?parent=107263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/categories?post=107263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vskills.in\/certification\/tutorial\/wp-json\/wp\/v2\/tags?post=107263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}