Examlex
Noise is background stimulation that interferes with the perception of other stimuli.
Overhead Efficiency Variance
The difference between flexible budgets using actual volume and standard volume. It is an estimate of the additional overhead incurred.
Direct Labor Hours
The total amount of time workers spend directly manufacturing a product or providing a service.
Mix Variance
Captures the effect of substitution among the products, holding constant the number of units sold.
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