Examlex
Founder effect causes
Variable Manuf. Overhead
Expenses associated with manufacturing that vary directly with the level of production output, such as materials and utilities.
Standard Variable Overhead Rate
A predetermined rate applied to estimate the variable overheads based on a specific activity base.
Standard Hours Per Unit
The estimated time required to produce one unit of a product under standard operating conditions.
Actual Output
The real quantity of goods or services produced by a company, as opposed to estimated or planned production levels.
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