Examlex
The Delivery System of the ASCA model provides general guidelines for distribution of counselors' time among all but which:
Denominator Level
The activity level used to compute a predetermined overhead rate, often reflecting capacity or expected usage.
Budget Variance
The difference between budgeted figures for a set period and the actual figures achieved.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost allocated for the actual level of activity.
Unfavorable
A term used in budgeting and variance analysis to describe a situation where actual costs are higher than expected or budgeted costs.
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