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Figuer:
Main animal groups are noted at the right. Names diverging at each node are morphological or body form names. Note that the animal traits key to distinguishing the groups and body forms are not shown.
-The distinguishing animal trait "A," that separates the body forms of the Eumetazoa and the Parazoa is
Supplies
Items and materials used in the daily operations of a business, often consumable and regularly replaced.
Material Price Variance
The difference between the actual cost of materials and the expected (or standard) cost.
Labor Rate Variance
The difference between the actual cost of labor and the expected (or budgeted) cost, based on predetermined rates and actual hours worked.
Variable Overhead Rate Variance
The gap between what was actually spent on variable overhead and what was predicted to be spent, considering the actual activity level.
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