Examlex
To keep dough soft so that it expands during proofing, egg wash brioche dough before proofing and baking.
Budget Variance
The difference between the budgeted or planned amount and the actual amount spent or received.
Predetermined Overhead Rate
A rate calculated at the beginning of a period, used to apply manufacturing overhead costs to products based on a chosen activity base such as machine-hours or labor-hours.
Variable Component
Variable Component refers to the part of total costs or expenses that changes in proportion to changes in the volume of activity or production levels.
Fixed Component
In cost accounting, this refers to costs that do not change with the level of production or sales, such as rent and salaries.
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