Examlex
Some smartphones allow you to take notes and to "write" emails or text messages by speaking into the phone . These are examples of speech-recognition technology.
Variable Overhead Efficiency Variance
The difference between the actual hours taken to produce something and the standard hours expected, multiplied by the variable overhead rate.
Materials Price Variance
The difference between the actual cost of materials and the expected cost multiplied by the quantity of materials used.
Unfavorable
A term used to describe a variance or difference that negatively impacts financial performance.
Labor Rate Variance
The difference between the expected cost of labor at standard rates and the actual cost of labor incurred.
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