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The venture capital pool is rapidly declining due to overfunding.
Labor Rate Variance
The difference between the actual hourly labor cost and the standard or budgeted hourly labor cost, multiplied by the total hours worked.
Materials Quantity Variance
The variance between the real amount of materials consumed in the production process and what was anticipated, calculated by the standard cost for each unit.
Materials Price Variance
Difference between the actual cost of material and the standard cost multiplied by the amount of material purchased.
Cash Account
An account reflecting the amount of cash a company or individual has available.
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