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Structure impacts informal power through its effect on information and communication flows within the system.
Variable Overhead Efficiency Variance
The difference between the actual hours taken to produce goods and the standard hours expected, multiplied by the variable overhead rate.
Variable Manufacturing Overhead
Costs in the manufacturing process that fluctuate with the level of production activity, such as utilities and materials.
Direct Labor-hours
The full amount of labor hours by employees directly contributing to the generation of products or services.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected (or standard) variable overhead based on a standard rate.
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