Examlex
One of the mechanisms of ethanol action is activation of the NMDA subtype of the glutamate receptor.
Factory Overhead Cost Variance
The difference between the actual and budgeted indirect manufacturing costs.
Fixed Overhead
Costs that do not fluctuate with the level of production or sales, such as rent, salaries, and insurance.
Variable Overhead
These are costs that vary with production volume, such as materials and labor, as opposed to fixed overhead costs.
Direct Materials Cost Variance
The difference between the budgeted cost of materials and the actual cost used in production.
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