Examlex
What is a supply chain? How can supply chain management create competitive advantage?
Variable Factory Overhead
Costs that fluctuate with production volume, such as utilities and materials used in the manufacturing process.
Controllable Variance
The difference between actual expenses and budgeted expenses that management has the power to influence or control.
Factory Overhead
All indirect costs associated with manufacturing, such as utilities, maintenance, and salaries of non-direct labor, which are not directly attributed to the production of goods.
Variable Factory Overhead
Costs in the manufacturing process that fluctuate with production volume, such as materials and labor directly involved in production.
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