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What may be the cause of too low charging voltage?
Work in Process Inventory
Represents goods that are partially completed in the manufacturing process, not yet ready for sale.
Direct Labor Variances
The difference between the estimated cost of direct labor and the actual direct labor cost incurred.
Controllable Variance
Controllable variance is a measure used in managerial accounting to assess the differences between actual and budgeted amounts that management can influence or control.
Variable Overhead Costs
Variable overhead costs fluctuate with changes in production volume, including costs like utilities and raw materials not directly tied to a product.
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