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A computed radiography (CR) system includes the following:
1. storage phosphor cassettes
2. a storage phosphor reader
3. bar code scanner
4. remote operator panel for entering patient date 5. a clinical workstation for reviewing and printing
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours expected to produce a certain amount of output, multiplied by the standard labor rate.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected overhead based on standard rates.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the standard cost allotted for the actual production achieved, indicating the efficiency of utilizing variable resources.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, valued at standard cost.
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