Examlex
Which of the following is NOT related to quality improvement?
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, reflecting efficiency in material use.
Variable Overhead Efficiency Variance
The difference between the actual hours taken to produce something and the standard hours expected, multiplied by the variable overhead rate.
Materials Price Variance
The difference between the actual cost of materials and the expected cost multiplied by the quantity of materials used.
Unfavorable
A term used to describe a variance or difference that negatively impacts financial performance.
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