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Logging into the SQL Server 2014 Express DBMS is done using:
Manufacturing Overhead
Costs that are incurred in the manufacturing process other than direct materials and direct labor, such as utilities, depreciation, and maintenance of equipment.
Denominator Activity Levels
Denominator activity levels refer to the levels of activity used to allocate fixed costs to products or services under activity-based costing or other costing methodologies.
Efficiency Variances
The difference between the actual amount of resources used in production and the standard amount expected, showing how efficiently resources are being used.
Volume Variances
are differences between the expected (budgeted) volumes of production or sales and the actual volumes, impacting revenue, costs, and profits.
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