Examlex
What are the two variances for fixed overhead?
Total Revenue
The total income a firm receives from selling its goods or services, calculated as the quantity sold multiplied by the price per unit.
Total Cost
The total expenses a company incurs to produce a specific quantity of goods, encompassing both constant and fluctuating costs.
Marginal Output
The additional output that results from the use of one more unit of a production input, assuming other inputs are constant.
AVC
Average Variable Cost, the per unit cost of variable inputs divided by the total output produced, indicating the variable cost for each unit of output.
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