The standard unit cost is used in the calculation of which of the following variances? 
Definitions:
General Environment
The broad external conditions that affect organizations, including economic, technological, socio-cultural, and political/legal factors.
Features and Applications
Characteristics or aspects of a product, system, or service and the practical uses or benefits they offer to users.
Environmental Uncertainty
The degree of unpredictability and complexity in an organization's external environment, affecting decision-making and strategy.
Rate of Change
The speed at which a variable changes over a specific period of time in mathematics, finance, and other fields.
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