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Workstations are optimized for access by many concurrent users and therefore have more advanced microprocessors,more memory,a larger cache,and more disk storage than single-user computers.
Labour Efficiency Variance
The difference between the actual labor hours used and the standard labor hours expected, multiplied by the standard labor rate.
Direct Labour Used
The total effort, measured in hours or costs, of workers directly involved in the manufacturing process of a product.
Variable Manuf. Overhead
Costs that vary with production volume, such as utilities and materials used in manufacturing.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, valued at standard cost.
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