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Which of the following is a "guy thing"?
Fixed Factory Overhead
Regular, consistent expenses incurred in the operation of a factory that do not vary with production level, such as rent, salaries, and insurance.
Volume Variance
The difference between the expected volume of production and the actual volume, which impacts the allocation of fixed costs in some costing systems.
Direct Labor Rate Variance
The difference between the actual costs of labor and the expected (or standard) costs, based on the hourly wage rates times the number of hours worked.
Direct Labor Time Variance
The difference between the actual hours worked by employees at the standard rate and the expected hours at the standard rate, for manufacturing a product.
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