Examlex
What can daily hassles result in?
Budget Variances
The difference between budgeted and actual figures for revenues or expenditures, indicating under or overspending.
Underapplied
A situation where the allocated manufacturing overhead costs are less than the actual overhead costs incurred, leading to underestimation of product costs.
Overapplied
A condition where the allocated amount of indirect costs exceeds the actual amount incurred.
Variable Overhead Efficiency
The variance indicating the efficiency with which a variable overhead cost is incurred in relation to an activity level, such as machine or labor hours.
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