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On the statement of cash flows, the cash flows from financing activities section would include
Labour Rate Variance
The difference between the actual cost of labor and the expected (or standard) cost of labor for the actual production level.
Labour Efficiency Variance
A measure used in accounting to indicate the difference between the actual number of labor hours used and the standard number of hours that should have been used, multiplied by the standard labor rate.
Variable Overhead
Costs that vary with the level of production or business activity, such as utilities and indirect materials, but do not directly correlate to direct labor or materials.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead costs incurred and the expected (or standard) costs, based on efficient usage of resources.
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