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Successfully leading the effort to foster a results-oriented,high-performance culture generally requires simple leadership practices,such as
Variable Overhead Spending Variance
The difference between the actual variable overheads incurred and the expected variable overheads based on the standard cost for the actual production level.
Standard Variable Overhead Rate
The estimated cost per unit of the variable overheads that are expected to be incurred in the production process.
Actual Total Variable Overhead Cost
The real expense incurred for variable overheads, which fluctuates with changes in production volume.
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