Examlex
What is the practice of an unauthorized person entering a space behind an authorized person called?
[ tailgating | phishing | spear phishing | tracking ]
Direct Materials
Raw materials that are consumed in the production process and can be directly traced to the end product.
Total Variable Overhead Variance
The difference between the expected and actual costs of variable overheads in a manufacturing or production process.
Variable Overhead
Costs that vary with the level of production output, such as materials, utilities, and commissions, contrary to fixed overheads.
Total Direct Materials Cost Variance
The difference between the budgeted cost of direct materials and the actual cost incurred for the materials.
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