Examlex
What are one-word utterances that stand for a whole phrase,but whose meaning depends on the particular context in which they are used?
Fixed Overhead Volume Variance
The difference between the budgeted and actual quantity of units produced, multiplied by the fixed overhead rate per unit.
Unfavorable
A term used to describe variances or differences that negatively impact profitability or efficiency, often indicating higher costs or lower revenue than expected.
Favorable
A term used in accounting and finance to describe situations where actual costs are less than budgeted or expected costs, or revenue is higher than anticipated.
Manufacturing Overhead Volume Variance
The difference between the budgeted volume of manufacturing overhead and the actual volume incurred, used for budgeting and cost control.
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