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What is a food taboo and how does that influence the availability of pork around the world?
Materials Price Variance
Refers to the difference between the actual cost of materials and the expected (or standard) cost.
Materials Quantity Variance
A measure of the difference between the actual quantity of materials used in production and the expected (or standard) quantity, indicating efficiency.
Manufacturing Overhead Controllable Variance
Manufacturing Overhead Controllable Variance is the difference between the budgeted and actual manufacturing overhead costs that management has control over.
Flexible Manufacturing Overhead Budget
A plan that estimates the variable and fixed overhead costs for each level of production activity.
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