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List two potential disadvantages to create multiple guests on a single host machine.
Standard Hours Per Unit
The predetermined amount of time expected to be required to produce one unit of a product under standard operating conditions.
Direct Materials Quantity Variance
The difference between the actual quantity of materials used in production and the standard quantity expected, multiplied by the standard cost per unit.
Direct Labor Time Variance
The difference between the actual time taken to complete a task and the standard time expected, multiplied by the labor rate.
Factory Overhead Volume Variance
The difference between the budgeted and actual volume of production, affecting the allocation of fixed manufacturing overhead costs to products.
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