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A theater has a seating capacity of 450 and charges $2 for children, $3 for students, and $5 for adults. At a certain screening with full attendance, there were half as many adults as children and students combined. The receipts totaled $1,550. How many children attended the show?
Variable Manufacturing Overhead
Manufacturing overhead costs that fluctuate with the level of production activity.
Overhead Rate Variance
The difference between the actual overhead costs incurred and the standard overhead costs assigned to production.
Materials Price Variance
The difference between the actual cost of direct materials used in production and the expected (budgeted) cost of those materials.
Materials Standards
Predetermined benchmarks for the cost and quantity of materials used in the production process.
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