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Which auditory ossicle is attached to the tympanic membrane?
Labour Efficiency Variance
Labour efficiency variance is the difference between the actual labor hours used and the standard labor hours expected for the output level achieved, reflecting labor efficiency.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the expected (or budgeted) variable overhead based on efficient usage of resources.
Material Price Variance
The difference between the actual cost of materials purchased and the expected (or standard) cost, indicating how efficiently materials are being purchased.
Material Usage Variance
The difference between the actual amount of materials used in production and the standard amount expected, valued at the standard cost.
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