Examlex
Statistics are characteristics of samples while ________ are characteristics of ___________.
Direct Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, multiplied by the standard cost per unit.
Direct Materials Price Variance
The difference between the actual cost of direct materials and the expected (or standard) cost, used in manufacturing and budgeting.
Direct Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, multiplied by the standard cost per unit of material.
Total Cost Variance
The overall difference between the actual costs incurred and the standard or budgeted costs, across all categories of expenses.
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