Examlex
Janie is very high on the personality dimension openness to experience.She likes to skydive,learn foreign languages,and travel to exotic countries.As Janie gets older,she may be less likely to skydive,but may still enjoy unusual vacations.McCrae and Costa would call this change in Janie's typical activities a:
FOH Volume Variance
The difference between the budgeted and actual volume of production, affecting fixed overhead costs.
FOH Budget Variance
The difference between the actual factory overhead costs and the budgeted or standard overhead costs allocated for a period.
Labor Efficiency Variance
The difference between the actual hours worked and the expected hours worked, valued at the standard labor rate.
Labor Rate Variance
The variance between the real labor cost and the anticipated (or norm) cost, calculated based on the working hours.
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