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What is tardive dyskinesia? Why is it sometimes observed in psychiatric patients?
Overhead Volume Variance
The difference between the budgeted overhead costs and the actual costs incurred, due to changes in the level of production or activity.
Fixed Overhead
Fixed Overhead refers to the indirect costs of production that do not vary with the volume of production, such as salaries of managers, rent of factory, and depreciation of equipment.
Standard Cost System
A system of accounting that uses predetermined costs for calculating variances and tracking operational performance.
Job Order Cost System
A cost accounting system in which costs are assigned to each job or batch.
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