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In the sample GEM table below, ICD-9-CM code 003.21 maps to ICD-10-CM code(s) __________.
Direct Materials Purchases Variance
The difference between the actual cost of direct materials purchased and the expected (or standard) cost of those materials.
Variable Overhead
Costs that vary with production volume but are not directly tied to specific production units, such as utilities for the manufacturing plant.
Direct Labor-Hours
The total hours worked by employees that are directly involved in the manufacturing process or providing a service, used in costing and operational efficiency analyses.
Direct Material
Primary raw materials directly incorporated into a finished product, an essential component in calculating the cost of goods sold.
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