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With a JFET,the gate-source diode is
Fixed Overhead Budget Variance
The difference between the actual fixed overhead costs incurred and the fixed overhead costs that were budgeted.
Standard Machine-Hours
The estimated hours a machine is expected to operate under normal conditions.
Variable Overhead Efficiency Variance
The difference between the standard cost of variable overhead allocated for the actual output and the actual variable overhead incurred, reflecting efficiency in using resources.
Standard Machine-Hours
A predetermined measure of how many hours of machine time should be used for a given level of production output.
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