Examlex
The Developmental Disabilities Assistance and Bill of Rights Act of 1990 increased the total estimated number of people with developmental disabilities, thereby acknowledging that more resources are necessary.
Standard Cost System
A cost accounting system that uses predetermined costs for estimating the actual cost of production.
Actual Results
The real values or outcomes achieved after the completion of a particular period, project, or activity, typically compared against previously set targets or budgets.
Variable Overhead Efficiency Variance
This is the difference between the actual hours taken to produce something and the standard hours expected, multiplied by the variable overhead rate per hour.
Supplies Cost
The cost associated with materials and items that are consumed or used in the process of producing goods or providing services.
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