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A system comprising two blocks is shown, one of which is on an inclined plane. The pulley is of negligible mass and is frictionless. The system starts from rest at position 1 and accelerates. Measurements taken when the blocks reach position 2 indicate that
(1) the kinetic energy of block A has changed by 330 J;
(2) the potential energy of block A has changed by 588 J;
(3) the kinetic energy of block B has changed by 110 J; and
(4) the potential energy of block B has changed by 98 J.
The amount of mechanical energy that has been converted to heat because of friction is
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost allocated to production, based on the actual hours worked.
Machine-Hours
A measure of production time, calculated by the number of hours machines are operating in the manufacturing process.
Budget Variance
The difference between budgeted figures and actual figures for a particular accounting category.
Volume Variance
The difference between the expected and actual sales volumes, impacting revenue and expenses.
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