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Describe the religious movements discussed in this chapter and explain how they have come to concern prison officials and social commentators. What impacts to the prison environment have been observed, both internal and external to the prison walls?
Variable Overhead Efficiency Variance
The difference between actual and budgeted variable overhead costs, attributable to differences in productive efficiency.
Favorable
A term used in finance and accounting to describe a situation or variance that is better than expected or budgeted, often indicating profits or gains.
Labor Efficiency Variance
The difference between the actual labor hours used to produce a good or service and the standard labor hours expected to be used, measuring labor efficiency.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected (or standard) variable overhead based on activity levels.
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