Examlex
Degrees of freedom 1 + Degrees of freedom 2 = __________
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity levels, allowing more accurate budgeting and variance analysis.
Relevant Range
The range of activity within which assumptions about variable and fixed cost behavior are valid.
Variable Cost
Costs that vary directly with the level of production output or volume, such as raw materials and direct labor.
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours worked, multiplied by the standard labor rate.
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