Examlex
A firm that reprocesses a product or service it buys before selling the product again to the next buyer is referred to as
Materials Variance
The difference between the expected cost of direct materials and the actual cost incurred.
Price Variance
The difference between the actual cost of a good or service and its expected or budgeted cost.
Quantity Variance
The difference between the actual quantity of materials or labor used in production and the expected (or standard) quantity, affecting cost and efficiency.
Direct Labor Price Variance
The difference between the expected cost of direct labor and the actual cost incurred.
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