Examlex
Select from the following pathologic conditions to match the definitions.
-Inflammation of the membrane surrounding the heart
Direct Labor-Hours
The sum of the hours spent by workers directly manufacturing a product.
Variable Overhead
Indirect production costs that fluctuate with the level of output, such as utilities or materials used in the manufacturing process.
Efficiency Variance
A measure used in cost accounting to evaluate the efficiency of resource usage, calculated as the difference between actual usage and the standard or expected usage.
Materials Price Variance
The variance between the standard cost and the actual expense of materials, calculated by multiplying the amount bought.
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