Examlex
In 2012 and 2013,voters approved a number of ballot propositions,including ones in Colorado and Washington that
Manufacturing Overhead
Costs related to the manufacturing process but not directly traceable to specific units produced, such as utility costs and salaries of maintenance personnel.
Overhead Variances
Differences between the estimated and actual overhead costs in manufacturing or business operations.
Fixed Manufacturing Overhead
The portion of manufacturing overhead costs that remains constant regardless of the level of production, such as depreciation of equipment and salary of supervisors.
Budget Variance
The difference between budgeted and actual figures for a given period, indicating under or overspending.
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