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Only about ____________________ percent of Japan's land is suitable for agriculture.
Efficiency Variances
Represents the difference between the actual input costs and the standard input costs anticipated for the production achieved.
Sales Price Variances
The difference between the actual price at which goods or services are sold and the expected (standard) sale price.
Sales Volume Variances
This is the difference between the actual sales volume and the budgeted sales volume, affecting revenue and expense projections.
Direct Materials Price Variance
The variance between the real expense of direct materials utilized in production and their predetermined cost, multiplied by the real amount of materials used.
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