Examlex
Which of the following are not examples of an external information source listed in the text?
Overhead Controllable Variance
The difference between the actual overhead incurred and the overhead that management expected or budgeted for, which is within their control.
Budgeted Costs
Estimated expenses planned for a set period of time, forming the basis of a budget for managing a business's or project's financial resources.
Materials Price Standard
Pre-determined cost at which materials should be bought, used for budgeting and assessing purchasing performance.
Purchasing Department
A specialized division within a company responsible for acquiring goods and services that the company needs to operate.
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