Examlex
What is the difference between the types of disorders that are listed on axis I of the DSM-IV and the personality disorders that are listed on axis II? Why is there more disagreement in the mental health profession regarding the categorization of personality disorders than for the classification of most axis I disorders?
Labor Efficiency Variance
The difference between the actual labor hours used and the expected (standard) labor hours for the level of production, multiplied by the standard labor rate.
Direct Materials
The raw materials that can be directly attributed to the production of a product and are a part of the finished product.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected (standard) cost based on the actual level of activity.
Materials Price Variance
The difference between the actual cost of direct materials and the standard cost, multiplied by the actual quantity of materials purchased.
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