Examlex
Which of the following is not a product attribute?
Total Variable Overhead Variance
The difference between the actual variable overhead incurred and the standard variable overhead allocated for the output achieved.
Standard Costing System
An accounting method that applies estimated costs to product costs for the purposes of budgeting and inventory valuation.
Direct Labour-Hours
The total hours worked by employees directly involved in manufacturing a product.
Variable Manufacturing Overhead
Manufacturing costs that vary in total directly with changes in production volume, such as utility costs or raw material consumptions.
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