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Refer to the figure below of an RVOT CT.
-Which arrow points to the pulmonary vein?
Variable Overhead Efficiency Variance
The difference between the expected (standard) and actual variable overhead costs based on the actual level of an activity.
Variable Manufacturing Overhead
The portion of manufacturing overhead costs that varies directly with the volume of production, such as utilities for machinery.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the standard cost of variable overhead allocated for the actual production achieved.
Variable Overhead Rate Variances
The difference between the actual variable overhead incurred and the standard cost allocated, based on actual production activity.
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