Examlex
Which of the following is not a community provider?
Efficiency Variance
The difference between the actual amount of an input used and the amount that was expected to be used, measured in financial terms.
Variable Overhead
Costs that fluctuate with the level of production or business activity, such as utilities or raw materials.
Rate Variance
The difference between the expected standard cost and the actual cost incurred, calculated for direct labor rate, overhead rate, or material price.
Standard Direct Labor-Hours
The estimated hours required to produce a units based on standard efficiency and productivity levels.
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