Examlex
A frame may have any of these types of members EXCEPT:
Labor Efficiency Variance
The difference between the actual hours worked by employees to produce goods and the expected hours, used to measure workforce efficiency.
Variable Overhead Rate Variances
The difference between the actual variable overhead incurred and the standard variable overhead allocated to production, indicating cost control efficiency.
Lubricants
Oils, greases, and other substances used to reduce friction between mechanical parts.
Supplies
Items and materials used in the daily operations of a business, often consumable and regularly replaced.
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