Examlex
Microorganisms promote the development of dental caries (cavities) by metabolizing carbohydrates and releasing by-products that are __________.
Favorable
A term used to describe outcomes or variances that are positive or beneficial to a business, such as lower costs or higher revenues than expected.
Unfavorable
A term used in budgeting and variance analysis indicating costs exceeded the budget or revenue fell short.
Variable Overhead Efficiency Variance
The difference between the expected variable overhead costs based on standard costing and the actual variable overhead incurred, attributable to efficiency.
Materials Price Variance
The difference between the actual cost of raw materials and the standard cost expected to be paid, reflecting changes in price.
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