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In the focal research by Lang and Podeschi,respondents were given a questionnaire.The questionnaire contained
Materials Quantity Variance
The deviation of the actual materials used from the expected standard quantity in production, times the standard unit cost.
Controllable Overhead Variances
The differences between the budgeted and actual overhead costs that management can control or influence.
Volume Overhead Variances
The difference between the expected (budgeted) overhead costs based on standard volume and the actual overhead costs incurred.
Flexible Manufacturing Budget
A budget that adjusts to changes in the volume of production, providing variable costs based on different levels of activity.
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