Examlex
What one nontechnical fact separates Linux desktop distributions from Windows and macOS?
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.
Labor Rate Variance
The difference between the actual cost of labor and the expected (or standard) cost, based on the hours worked.
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