Examlex
The abbreviation CS stands for __________
Variable Overhead Efficiency Variance
The difference between the actual and expected (or standard) variable overhead costs based on the actual production hours.
Standard Activity
A benchmark or norm for measuring performance or efficiency, often used in costing and budgeting processes.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead to individual products or job orders, calculated before the production period based on estimated costs and activity levels.
Labor Rate Variance
It's the difference between the actual cost of labor and the budgeted or standard cost of labor.
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