The following information is available for Patterson Company: 
Invested capital is defined as total stockholders' equity.What is invested capital?
Definitions:
Price Variance
The difference between the actual price paid for something and its standard or expected price, often analyzed in cost accounting.
Quantity Variance
The difference between the expected and actual quantity of materials used in production, reflecting efficiency in material usage.
Direct Materials
The raw materials directly used in the manufacturing of a product.
Budgeted Operating Income
The anticipated revenue from operations minus the expected operating expenses for a certain period, typically before financial expenses and taxes.
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