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Movement of the ankle so that the superior aspect of the foot approaches the shin is called dorsiflexion.
Total Controllable Cost Variance
The difference between the actual controllable costs incurred and the standard or expected controllable costs, aiming to measure performance in managing costs that are supposed to be under the company's control.
Overhead Costs
Expenses that are not directly tied to the production of goods or services, such as rent, utilities, and administrative salaries.
Direct Materials Quantity Variance
The difference between the actual quantity of direct materials used and the expected quantity, multiplied by the standard cost per unit.
Direct Labor Rate Variance
The difference between the actual cost of direct labor and the standard cost, attributed to the difference in the hourly wage rate paid and the standard rate expected.
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