Examlex
Speciation or extinction could be the result of habitat fragmentation.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the expected (standard) variable overhead based on the efficient usage of manufacturing resources.
Direct Material Used
The raw materials that are directly included in the finished product, easily traceable to specific goods or batches of goods.
Variable Manuf. Overhead
Expenses associated with manufacturing that vary directly with the level of production output, such as materials and utilities.
Standard Variable Overhead Rate
A predetermined rate applied to estimate the variable overheads based on a specific activity base.
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