Examlex
What is a data warehouse? What is data mining?
Variable Factory Overhead Controllable Variance
The difference between the actual variable overhead costs and the budgeted costs that management could control.
Standard Factory Overhead Rate
A rate used to allocate factory overhead costs to products based on expected factory activity.
Machine Hour
Refers to the total number of hours a piece of machinery or equipment is actually used in production, often used in allocating manufacturing costs based on machine hours.
Normal Capacity
Normal capacity is the expected production output or service level that a company can achieve under normal conditions, considering limitations such as time and resources.
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