Examlex
An alternative term for bulbourethral glands is Cowper's glands.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the standard quantity expected, multiplied by the standard cost per unit.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the product’s cost.
Direct Labour
The wages of workers or employees who are directly involved in the production of goods or the delivery of services.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the expected (standard) variable overhead based on the efficient usage of manufacturing resources.
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