Examlex
When the war in the West finally did begin in 1940,the Germans nearly destroyed the combined British and French armies,but a great number of the British and French soldiers escaped in a massive evacuation from:
Fixed Overhead
Costs that do not change with the level of production or sales over a short period, such as rent, salaries, and insurance.
Budget Variance
The difference between what was budgeted or planned in terms of financial performance or cost, and what was actually achieved.
Labor Efficiency Variance
The difference between the actual labor hours used and the standard hours expected for the level of production achieved.
Direct Labor
The cost of workers who are directly involved in the production of goods or the delivery of services.
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