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-Jackie Robinson
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity according to standards.
Direct Material Used
The raw materials directly incorporated into a product during the manufacturing process.
Variable Manuf. Overhead
Costs associated with the production process that vary with the level of output, such as utility costs and some labor expenses; it’s a focused subset of variable manufacturing costs.
Materials Quantity Variance
A measurement of the difference between the actual quantity of materials used in production and the standard quantity expected to be used, often reflecting efficiency in material usage.
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