单词 | direct labor total variance |
释义 | direct labor total varianceDefinition The difference between the budgeted cost of a specific number of units and the actual cost that was incurred by producing those units. For example, if 1,000 units were budgeted to cost $15,000 ($15/unit) but actually cost $20,000 ($20/unit), the direct labor total variance would be $5,000 ($20,000 - $15,000). |
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