Examlex
The refractive power of a lens of focal length 40 cm is
January
The initial month in the Gregorian calendar, marking the start of the year.
Materials Quantity Variance
The financial difference between the actual quantity of materials used in production and the expected quantity, based on standard costs.
February
The second month of the year, often associated with cold weather in the Northern Hemisphere and used as a time period reference in accounting.
Materials Price Variance
The difference between the actual cost of materials and the expected (or standard) cost.
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