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Vygotsky believes that children need adults who act as intellectual mediators. An intellectual mediator is an adult who:
Direct Materials Price Variance
A measurement of the difference between the actual cost of direct materials and the standard cost expected to be paid, expressed in monetary terms.
Direct Materials Quantity Variance
A measure of the difference between the actual quantity of materials used in production and the standard amount expected, valued at the standard cost.
Variable Overhead
Costs incurred during production that fluctuate with production volume, such as utilities or materials.
Total Variable Overhead Variance
The difference between actual variable overhead costs and the expected (standard) costs for the same period.
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