Examlex
Which of the following is LEAST-Likely to be the cause of excessive oil temperatures?
Variable Factory Overhead
Costs of production that fluctuate with the level of output, including utilities and materials not directly tied to a product's manufacture.
Controllable Variance
The difference between actual and budgeted figures that is within the control of a manager, used for assessing performance.
Controllable Variance
The difference between actual costs and budgeted costs that management has the power to influence or control through decisions and actions.
Variable Factory Overhead
Costs in manufacturing that vary with the level of production output, such as utilities and materials used in the production process.
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