Examlex
The data dictionary includes data located in the database tables.
Standard
A benchmark or a set level of performance or achievement that is established for a process or product.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the standard cost of variable overhead allocated, based on the efficiency of operations.
Supplies Cost
Supplies cost refers to the expense incurred in purchasing office or production supplies that are necessary for day-to-day operations.
Variable Manufacturing Overhead
Costs in the manufacturing process that fluctuate with production volume, such as utilities and raw materials, which do not remain constant as production levels change.
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