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You can use the pointer head of a linked list to traverse the list.
Direct Materials Price Variance
The difference between the actual cost of materials used in production and the expected (standard) cost.
Direct Materials
Raw materials that are consumed in the production process and can be directly traced to the end product.
Total Variable Overhead Variance
The difference between the expected and actual costs of variable overheads in a manufacturing or production process.
Variable Overhead
Costs that vary with the level of production output, such as materials, utilities, and commissions, contrary to fixed overheads.
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