Examlex
Explain how higher literacy rates worked to provide consumers for the Second Industrial Revolution.
Attainable Standards
Realistic targets for costs or productivity set by management, which are challenging yet achievable under normal working conditions.
Materials Quantity Variance
The deviation of the actual materials used from the expected standard quantity in production, times the standard unit cost.
Controllable Overhead Variances
The differences between the budgeted and actual overhead costs that management can control or influence.
Volume Overhead Variances
The difference between the expected (budgeted) overhead costs based on standard volume and the actual overhead costs incurred.
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