Examlex
The _____ surroundings could make a difference on personality, as was demonstrated in a study in England in which people were less distressed when they lived in neighborhoods with more parks, gardens, and other greenery.
Variable Overhead
Costs that vary with the level of production output, such as materials, utilities, and commissions, contrary to fixed overheads.
Total Direct Materials Cost Variance
The difference between the budgeted cost of direct materials and the actual cost incurred for the materials.
Direct Materials
Raw materials that are directly used in the manufacturing of a product and can be easily traced to it.
Controllable Variance
The difference between expected and actual costs that managers have the power to influence directly.
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