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The "dual process" model proposed by Stroebe and Schut claims that mourning involves an oscillation between two sets of processes. These processes are oriented towards:
Total Overhead Variance
The difference between the actual overhead costs incurred and the standard overhead costs allocated for a particular period, used for budgeting and cost control purposes.
Overhead Controllable Variance
The difference between actual overhead expenses incurred and the budgeted or expected overhead costs that can be managed or controlled.
Standard Hours Allowed
The predetermined amount of time expected to be taken to complete a specific task or job under normal conditions.
Overhead Volume Variance
The difference between the budgeted overhead cost and the applied overhead cost based on actual activity levels.
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