Examlex
Counter-electromotive force (CEMF) and back-EMF are names for the voltage induced into the armature of a DC motor.
Spending Variance
The difference between the actual amount spent in producing a certain number of units and the budgeted or standard amount expected to be spent.
Variable Overhead
The portion of overhead costs that varies directly with production volume, such as raw materials and labor hours.
Spending Variance
The difference between the actual amount spent and the budgeted amount for a cost or expense over a particular period.
Budgeted Overhead
The estimated cost of overhead expenses planned for a specific period, including items such as utilities, rent, and indirect labor.
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