Examlex
What is an Extended Basic Service Set (EBSS)?
Direct Labor Wage
The compensation workers receive for directly contributing to the manufacturing or production of goods, usually an hourly wage or per unit produced rate.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost allocated for the actual production level.
Variable Manufacturing Overhead
Costs that vary with production volume, such as utilities and materials used in the production process.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the expected (standard) overhead based on the efficient use of resources.
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