Examlex
SQL requires that you follow special formatting rules.
Standard Cost
A predetermined cost of manufacturing, which is often used for budgeting and measuring performance.
Purchase Price Variances
The difference between the actual cost of purchased inventory and its standard or expected cost.
Currently Attainable Standard
This refers to a standard or benchmark that can be achieved under current operating conditions with reasonable efficiency.
Unfavorable Cost Variance
A variance that occurs when the actual cost exceeds the standard cost.
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