Examlex
For the embryo, the amnion:
Overhead Volume Variance
The difference between the budgeted and actual overhead costs due to changes in the level of production or activity.
Total Overhead Variance
The difference between the actual overhead costs incurred and the overhead costs that were budgeted or applied based on a standard cost system.
Overhead Controllable Variance
Overhead controllable variance refers to the difference between expected controllable overhead costs and the actual costs directly managed by a department or manager.
Overhead Volume Variance
A measure used to evaluate the difference between expected and actual overhead costs, based on the volume of goods produced.
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