Examlex
Provide a definition for the term trading range.
Labor Efficiency Variance
A measure of the difference between the actual number of labor hours used and the standard number of labor hours expected to produce a certain level of output.
Materials Quantity Variance
The financial difference between the actual quantity of materials used in production and the standard expected quantity.
Favorable
A term used to describe outcomes or variances that are positive or beneficial to a business, such as lower costs or higher revenues than expected.
Unfavorable
A term used in budgeting and variance analysis indicating costs exceeded the budget or revenue fell short.
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