Examlex
Which of the following analyses compares actual to planned sales so buyers know to buy more merchandise or markdown existing merchandise?
Direct Material Costs
The costs of raw materials that can be directly traced to the production of a specific product.
Direct Material Quantity Variance
The difference between the actual amount of direct materials used and the standard amount expected to be used, multiplied by the standard cost per unit of material.
Actual Quantity Purchased
The true amount of materials or goods that a company buys within a specific time frame, which can be compared to budgeted or planned quantities.
Fixed Manufacturing Overhead Volume Variance
The difference between budgeted fixed manufacturing overhead and the amount applied to production, based on standard hours.
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