Examlex
Fenestrations in capillaries are small pores that allow water and small substances to move through freely.
Standard Direct Labor-Hours
Standard direct labor-hours refer to the estimated hours of direct labor work required to produce one unit of a product or service, used for budgeting and variance analysis.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost assigned to those overheads, indicating efficiency in managing variable costs.
Direct Materials Purchases Variance
the difference between the actual cost of direct materials purchased and the expected (or standard) cost, indicating how effectively a company is managing its resources.
Standard Labor-Hours
A pre-determined measure of the amount of labor time expected to complete a single unit of production or perform a task, often used in cost accounting.
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