The standard unit cost is used in the calculation of which of the following variances? 
Definitions:
Nonbinding Constraint
A constraint in an optimization problem that does not impact the feasible region of the solution because the optimal solution lies elsewhere.
Cell Value
In the context of spreadsheets or data tables, it refers to the content or numerical figure contained within a single cell.
Constraint
A limitation or restriction on the variables in a mathematical model or optimization problem.
Rolling Department
A section within a manufacturing facility where the process of rolling, a metalworking technique of plastically deforming metal by passing it between rolls, takes place.
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