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Hulme and Snowling (2013) examined the cognitive processes underlying early reading skills in alphabetic languages and identified the following three "cognitive foundation" skills for early reading except for:
Variable Overhead Efficiency Variance
The difference between the actual variable overhead based on hours worked and the standard cost of variable overhead for those hours, indicating efficiency in controlling variable overhead costs.
Variable Manufacturing Overhead Cost
The portion of manufacturing costs that varies with the level of production output, including costs such as indirect materials and utilities.
Standard Hours Allowed
The amount of time that should be taken to complete a specific amount of work, according to predefined standards.
Labour Rate Variance
The difference between the actual cost of labor and the expected (or standard) cost, based on the standard rate per hour.
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