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Multicellular organisms evolved from three different ancestral lineages: chromalveolates,unikonts,and archaeplastids.Of these,fungi and animals evolved from two different lineages of and land plants are .
Volume Variance
Refers to the difference between the expected volume of production and the actual volume, affecting the budgeted production costs.
Standard Hours
The amount of time expected to complete a task or a project under normal conditions.
Budget Variance
The difference between what was budgeted or planned for an operation and what actually occurred.
Fixed Manufacturing Overhead
Indirect manufacturing costs that remain relatively constant regardless of the level of production, including salaries of managers and depreciation of factory equipment.
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