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In which of Köppen's climatic types are the average temperatures of the coldest month below 18°C (64°F) and above -3°C (27°F) ?
Direct Labor Time Variance
The difference between the actual time taken to complete a task and the standard time expected, multiplied by the labor rate.
Factory Overhead Volume Variance
The difference between the budgeted and actual volume of production, affecting the allocation of fixed manufacturing overhead costs to products.
Direct Materials Price Variance
A measure used in cost accounting that calculates the difference between the actual cost of direct materials and the standard cost expected to be incurred.
Direct Materials Quantity Variance
A measure used in cost accounting to indicate the variance between the actual quantity of materials used and the standard quantity expected to be used in production.
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