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According to Gottfredson and Hirschi,the most important factor in determining criminality is a lack of self-control.
Variance Reports
Reports that analyze the difference between planned figures and actual figures for a particular metric, helping management understand performance discrepancies.
Labor Quantity Variance
The difference between the actual hours worked and the standard hours expected, multiplied by the standard labor rate.
Controllable Overhead Variance
Controllable overhead variance is the difference between the actual overhead costs incurred and the budgeted overhead costs that could be controlled.
Overhead Applied
The portion of overhead costs allocated to specific jobs or production activities based on a predetermined formula or rate.
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