Examlex
Which of the following client variables has been found to influence treatment outcome?
Variable Overhead Rate Variance
The difference between the actual and the standard cost of variable overheads in a production process.
Direct Materials Purchases Variance
The difference between the actual cost of direct materials purchased and the expected (or standard) cost, used for budgeting and cost control purposes.
Standard Costs
Predetermined or budgeted costs for materials, labor, and overhead used for cost control and financial planning.
Materials Quantity Variance
The variance between the real amount of materials consumed in the manufacturing process and the anticipated standard amount.
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