Examlex
Object-relational mapping frameworks require less overhead than call-level APIs and query mapping frameworks.
Fixed Overhead Budget Variance
The difference between the actual fixed overhead costs incurred and the budgeted fixed overhead costs.
Predetermined Fixed Manufacturing Overhead Rate
A rate used to allocate fixed manufacturing overhead to products based on a predetermined activity level.
Fixed Manufacturing Overhead Budget Variance
The difference between the actual fixed manufacturing overhead costs and the budgeted fixed overhead costs.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred during production and the standard cost of variable overhead allocated for the actual production volume.
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