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In 1830 there were over 290 local breweries in Ireland.The number declined to less than 10 in 1980.Today,Irish beer and prefabricated Irish pubs are marketed to the world by the global brewing corporation:
Materials Price Variance
The difference between the actual cost of direct materials and the standard cost, multiplied by the actual quantity of materials used.
April
The fourth month of the year in the Gregorian calendar.
Variable Overhead Efficiency Variance
The difference between actual variable overhead based on the hours worked and the standard variable overhead for the same activity level.
July
The month that is positioned seventh in the Gregorian calendar year.
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