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In preparing and planning for disaster recovery, what is the difference between an incident and a disaster?
Predetermined Overhead Rate
A rate calculated before the period begins, used to allocate manufacturing overhead to products based on a specific activity base.
Volume Variance
The difference between planned production volumes and actual production volumes, and its effect on budgeted costs.
Variable Overhead
Costs that fluctuate with changes in production level or activity, such as utilities or materials, within the manufacturing overhead category.
Rate Variance
It is the difference between the actual rate paid for an item or service and the expected (standard or budgeted) rate, often used in budgeting and cost management.
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