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In context of defining roles,Horney believes that modern women experience psychological conflict between:
Variable Manufacturing Overhead
Manufacturing overhead costs that fluctuate with the level of production activity.
Overhead Rate Variance
The difference between the actual overhead costs incurred and the standard overhead costs assigned to production.
Materials Price Variance
The difference between the actual cost of direct materials used in production and the expected (budgeted) cost of those materials.
Materials Standards
Predetermined benchmarks for the cost and quantity of materials used in the production process.
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