Examlex
Define product differentiation.
Materials Price Variance
The difference between the actual cost of materials purchased and the standard cost of those materials.
Materials Usage Variance
The difference between the standard quantity of materials expected to be used in production and the actual quantity used, valued at the standard cost for the materials.
Standard Cost
A predetermined cost of manufacturing a single unit or a number of product units during a specific period under current or anticipated conditions.
Standard Hours
The set number of hours that is expected to be used to complete a certain task or job in a manufacturing or project setting.
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