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By default, there is a gap between a table's exterior border and the individual cells' borders, and there's a gap between the borders for adjacent cells. To avoid that gap, you should:
Flexible Budget
A budget that adjusts or flexes with changes in the volume or activity level, allowing for more accurate budgeting and analysis.
Standard Costing
A cost accounting system that uses pre-determined costs to value the cost of goods sold and assess the performance.
Labour Efficiency Variance
The difference between the actual labor hours used and the standard labor hours expected for the level of production achieved, often indicating productivity levels.
Variable Overhead
Costs that vary with the level of production output, such as utilities for a manufacturing plant, which increase with more production.
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