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________ driven approach is an aggressive,push-the-catalogue approach to marketing.
Variable Overhead Rate Variance
The difference between the actual variable overhead costs incurred and the expected costs based on the predetermined overhead rate.
Direct Materials
Raw materials that are directly traceable and allocable to the production of specific goods or services.
Raw Materials Price Variance
The difference between the actual cost of raw materials and the standard cost multiplied by the actual quantity used.
Raw Materials Quantity Variance
The difference between the actual quantity of raw materials used in production and the estimated quantity, which can indicate inefficiencies or savings in material usage.
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