Examlex
Which of the following is NOT a step in making a decision to help?
Unfavorable
A term used in budgeting and variance analysis indicating costs exceeded the budget or revenue fell short.
Variable Overhead Efficiency Variance
The difference between the expected variable overhead costs based on standard costing and the actual variable overhead incurred, attributable to efficiency.
Materials Price Variance
The difference between the actual cost of raw materials and the standard cost expected to be paid, reflecting changes in price.
Raw Materials Price Variance
A measure of the difference between the actual cost of raw materials and the expected (standard) cost.
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