Examlex
Some PCs and devices use special electronic pens (also called digital pens and tablet pens) that don't scratch the screen and that contain buttons or switches; others accept input via a small metal or plastic ____.
Material Price Variance
The difference between the actual cost of materials and the expected (or standard) cost.
Labor Rate Variance
The difference between the actual cost of labor and the expected (or budgeted) cost, based on predetermined rates and actual hours worked.
Variable Overhead Rate Variance
The gap between what was actually spent on variable overhead and what was predicted to be spent, considering the actual activity level.
Rate Variances
Differences between the standard or expected rates of costs and the actual rates incurred, often analyzed in cost accounting.
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