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Anaplasia is recognized by loss of organization and a marked increase in nuclear size.
Labor Rate Variance
The difference between the expected cost of labor per unit of production and the actual cost, often used to identify efficiency and wage rate changes.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the standard cost allocated for the actual production volume, resulting from efficiency in variable overhead resource usage.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost of variable overhead allocated for the actual production level.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected (standard) variable overhead based on actual production levels.
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