Examlex
Which of the following cases contains an element that may lead a politician to correct cognitive dissonance?
Overhead Variance
The difference between the actual overhead costs incurred and the standard or expected overhead costs.
Direct Materials Price Variance
Direct materials price variance is the difference between the actual cost of direct materials and the standard cost, showing how much more or less was spent on purchasing materials.
Direct Labor Quantity Variance
The difference between the actual hours worked and the standard hours allowed, multiplied by the standard rate, indicating efficiency in labor usage.
Overhead Volume Variance
The difference between the expected (or standard) amount of manufacturing overhead costs given a certain level of production and the actual overhead costs incurred.
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