Examlex
Insurance on a computer installation is an example of a(n) ____ cost.
Unfavorable
A term often used in finance and accounting to describe a variance or outcome that leads to a worse financial position than expected.
Volume Variance
The difference between the budgeted volume of production or sales and the actual volume, indicating whether a business performed better or worse than expected.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate overhead costs to products or cost objects based on a relevant activity base.
Labor-Hour
The unit of measure representing the amount of work performed by an employee in one hour.
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