Examlex
Which of the following activities can be simulated using a computer?
I. Waiting time in a line at a restaurant
II. Tossing a coin
III. Shuffling cards for a card game
Standard Costing
An accounting method that assigns predetermined costs to cost units, used to control costs and measure performance.
Labour Efficiency Variance
The difference between the actual labor hours used and the standard labor hours expected for the level of production achieved.
Variable Overhead
Indirect manufacturing costs that vary with the level of production output, such as utilities and maintenance expenses.
Labour Rate Variance
The difference between the actual cost of labor and its budgeted (or standard) cost, often arising from paying different wages than anticipated.
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