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When the value of providing services to families was acknowledged, the bulk of resources were allocated to caring for these children in institutions-an unintended consequence of more institutionalizations because families were not provided adequate resources to care for them at home.
Variable Manuf. Overhead
Indirect, variable costs incurred during the manufacturing process, excluding direct labor and direct materials.
Labour Efficiency Variance
The difference between the actual labor hours used and the standard labor hours expected, multiplied by the standard labor rate.
Direct Labour Used
The total effort, measured in hours or costs, of workers directly involved in the manufacturing process of a product.
Variable Manuf. Overhead
Costs that vary with production volume, such as utilities and materials used in manufacturing.
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