Examlex
The relationship of landlord and tenant is always created by an express contract.
Budget Variance
The difference between the budgeted or planned amounts and the actual amounts incurred.
Standard Cost
A predetermined cost of manufacturing a single unit or a number of product units during a specific period under normal conditions.
Variable Overhead
Costs that vary with production volume, such as utilities or materials, which do not remain fixed over time.
Cost Driver
A factor that causes the cost of an activity to increase or decrease, such as machine-hours, labor hours, or production volume.
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