Examlex
Our attributions are the negative inferences we form when individuals engage in behavior we don't like or of which we don't approve.
Standard Costing System
A cost accounting system that uses standard costs for product costs and measures variances to actual costs for performance evaluation.
Overhead Volume Variance
The difference between the expected (budgeted) overhead costs and the actual overhead allocated based on actual volume of production.
Materials Price Variance
The difference between the actual cost of materials used in production and the budgeted cost, based on standard pricing.
Total Materials Variance
The difference between the actual cost of materials used in production and the standard cost of those materials.
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