Examlex
Which of the following means knowledge on the part of the person making the representation,at the time when they are made,that they are false?
Variable Overhead
Costs that vary with the level of production or business activity, such as utilities or raw materials.
Materials Price Variance
The variance between the real expenses incurred from direct materials in manufacturing and the anticipated standard cost of those materials.
Labor Rate Variance
The discrepancy between what labor actually costs and what was originally forecasted or considered standard.
Variable Manufacturing
Costs that change in direct proportion to changes in the volume of production output.
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