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What is the difference between TCP and IP?
Significant Variances
Major discrepancies between planned and actual figures in budgets, costing, or any financial metric.
Favorable Cost Variance
A situation where the actual cost of a product or service is less than its budgeted or standard cost.
Direct Materials Price Variance
The difference between the actual cost of direct materials used and the budgeted cost, based on the standard prices.
Direct Materials Quantity Variance
The deviation of the actual direct materials amount utilized in manufacturing from the expected standard amount, times the set cost per unit.
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