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_____ is a tendency for group discussion to shift group members toward an extreme position.
Direct Materials Purchases Variance
The difference between the actual costs of materials purchased and the expected (standard) costs.
Variable Overhead
Costs that fluctuate with changes in production volume, such as utilities or indirect materials, which are part of the overall overhead but vary with the level of output.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard variable overhead allocated to produced goods, based on the standard variable overhead rate.
Direct Materials Purchases Variance
The difference between the actual cost of direct material purchases and the expected (or standard) cost, adjusted for volume purchased.
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