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Lesley Torres is a project manager for the campaign "Action against Deforestation in Indonesia." She recently faced a glitch when the campaign could not be launched publicly according to schedule. Torres monitored the schedule to find the cause of the delay before speeding up the implementation process by allocating more members for the implementation phase. By doing this, which of the following functions is she performing?
Variable Factory Overhead Controllable Variance
The difference between actual variable overhead incurred and the expected (or budgeted) variable overhead based on standards set by management.
Standard Labor Hours
The estimated amount of time expected to produce a unit of output under normal conditions.
Overhead
Indirect costs related to the day-to-day running of a business, excluding direct costs like labor and materials.
Unfavorable Volume Variance
A cost variance that occurs when the actual volume of production or sales negatively deviates from expected volumes, often leading to higher costs or lower profits.
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