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Social stratification is
Controllable Variance
The difference between actual expenses and budgeted expenses that management has the power to influence or control.
Factory Overhead
All indirect costs associated with manufacturing, such as utilities, maintenance, and salaries of non-direct labor, which are not directly attributed to the production of goods.
Variable Factory Overhead
Costs in the manufacturing process that fluctuate with production volume, such as materials and labor directly involved in production.
Controllable Variance
The difference between actual costs and budgeted costs that a manager has direct control over in a given period.
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