Examlex
Describe how users and manufacturers protect against software theft.
Direct Labor Hours
The total amount of time spent by employees directly involved in manufacturing products or providing services.
Overhead Volume Variance
The flexible budget at standard volume less the overhead applied. It is an estimate of the unused or overused fixed plant capacity.
Planned Overheads
The estimated costs of indirect materials, labor, and other expenses necessary to run operations that are budgeted for a specific period.
Actual Overheads
The real costs incurred in the day-to-day operation of a business, including utilities, rent, and maintenance.
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