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Fixed Overhead Volume Variance
The difference between the budgeted and actual volume of production, which results in a variance in fixed overhead costs allocated per unit.
Overhead Applied
The portion of manufacturing overhead costs allocated to individual products or job orders based on a predetermined overhead rate.
Products
Goods or commodities that are manufactured or refined for sale.
Variable Overhead Efficiency Variance
The difference between actual hours taken to produce something and the standard hours expected, multiplied by the variable overhead rate.
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