Examlex
A protocol analyzer, such as Wireshark, gives the ability to listen in on network traffic as it moves through the Application layer to the Data Link layer and vice versa..
Predetermined Overhead Rate
A rate calculated by dividing estimated overhead costs by an allocation base, used to apply overhead to products or services.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected (or standard) quantity, measured in financial terms.
Direct Materials
These are the raw materials that are directly incorporated into a finished product.
Standard Cost Card
A document that lists the standard costs associated with producing a single unit of a product, including materials, labor, and overhead.
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