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What are the advantages of a database over a flat file system?
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected variable overhead based on standard cost.
Materials Price Variance
The difference between the actual cost of raw materials and the standard or expected cost, multiplied by the quantity of materials purchased.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected (or budgeted) variable overhead based on a standard rate.
Labor Efficiency Variance
measures the difference between the actual labor hours used and the standard labor hours expected for the production achieved, indicating labor efficiency.
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