Examlex
Explain the phenomenon of "wave elections" and provide examples.
Direct Materials Price Variances
The difference between the actual cost of direct materials and the expected (or standard) cost, used to assess changes in material costs over time.
Quantity Variances
The difference between the expected quantity of materials, labor, or overhead and what was actually used.
Direct Materials Cost
The cost of raw materials directly used in the manufacturing of a product.
Finished Product
A final product that has completed all stages of production and is ready for sale.
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