Examlex
What information about a probability distribution do the mean and standard deviation of a random variable provide?
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.
Favorable
A term used in accounting and finance to describe a situation or variance that results in a better-than-expected financial outcome.
Standard Cost System
A method of cost accounting in which predetermined costs are used for valuing inventory and recording operations, facilitating variance analysis.
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