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Aside from its potential for instigating aggression may also
Variable Overhead Efficiency Variance
The difference between the actual hours taken to produce an item and the standard hours expected, multiplied by the standard variable overhead rate.
Variable Manufacturing Overhead
Costs in manufacturing that vary with the level of production output, such as utilities or materials used in production.
Efficiency
The ratio of the output gained from a system to the input used, often used to evaluate the performance of a business operation or machine.
Standard Price
A pre-determined cost that is often used in budgeting and financial planning, serving as a benchmark for performance evaluation.
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