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What are the strengths and weaknesses of defining abnormality based on the child or adolescent's degree of impairment?
Variable Overhead Efficiency Variance
The difference between actual variable overhead based on the standard hours allowed for the actual output and the actual variable overhead incurred.
Standard Machine-Hours
An accounting measure used to allocate manufacturing overhead costs to products based on the number of hours machines are expected to operate.
Variable Overhead Rate Variance
The difference between the expected (standard) cost of the variable overhead based on the actual production volume and the actual variable overhead incurred.
Standard Machine-Hours
A predetermined amount of time that a machine is expected to operate to meet production requirements.
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