Examlex
What is a notes master used for and what can be specified on it?
Labor Rate Variance
The variance between the real labor cost and the anticipated (or norm) cost, calculated based on the working hours.
Materials Quantity Variance
A calculation of the difference between actual material usage and expected usage in production, multiplied by the standard cost for each unit.
Materials Price Variance
The difference between the actual cost of materials and the expected cost based on standard prices.
Raw Materials
Basic substances or components that are used in the initial stages of the manufacturing process to produce goods.
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