Examlex
Which of the following is LEAST likely to be considered B data?
Direct Materials Quantity Variance
The difference between the actual amount of direct materials used in production and the standard amount expected to be used, valued at the standard cost.
Overhead
Ongoing business expenses not directly attributed to creating a product or service, such as rent, utilities, and administrative costs.
Standard Labor Hours
The predetermined amount of time expected to complete a task or produce a unit of goods under normal conditions.
Manufacturing Cost Variance
The difference between the actual manufacturing costs and the standard or budgeted costs.
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