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Interviews, self-reports, and think-aloud protocols are all cognitive assessment techniques.
Variable Overhead Efficiency Variance
A metric that measures the difference between the actual hours taken to produce something and the expected (standard) hours, multiplied by the variable overhead rate per hour.
Standard Machine-Hours
The allocated number of operating hours expected for machinery to achieve a set level of production under standard conditions.
Manufacturing Overhead
All indirect costs associated with the production process, such as salaries of supervisors and maintenance costs.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected variable overhead based on standard cost accounting practices.
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