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The best listeners are passive listeners because they do not interrupt the speaker.
Variable Overhead Efficiency Variance
is the difference between the actual variable overhead incurred and the standard cost allocated, based on the efficiency of utilizing resources.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead and what the variable overhead costs should have been for the actual good units produced.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected amount, which can indicate efficiency or waste.
Materials Price Variance
The difference between the actual cost of materials purchased and the expected cost, based on standard prices.
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