The Lean Manufacturing Focuses on

question 50

Multiple Choice

The Lean manufacturing focuses on :

• A) Producing more output using less resource
• B) Producing less output using more resource
• C) High inventory costs
• D) Low labor costs

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Definitions:

Budgeted Variable Factory Overhead

The standard variable overhead for the actual units produced.

Standard Variable Overhead

The budgeted, or standard, cost associated with variable overheads that change with the level of production activity.

Actual Units Produced

refers to the tangible count of items manufactured during a specific period in a production facility.

Variances

The difference between planned, budgeted, or standard costs and actual costs, often analyzed to understand and improve business performance.