# Accounts & Finance

Definition of Direct Material Usage Variance
Direct Labor Efficiency Variance
Direct Labor Idle Time Variance
Direct Labor Rate Variance
Direct Material Mix Variance
Direct Material Yield Variance
Fixed Manufacturing Overhead Volume Variance
Fixed Overhead Expenditure Variance
Fixed Overhead Total Variance
Sales Mix Volume Variance
Sales Price Variance
Sales Quantity Volume Variance
Sales Volume Variance
Variable Overhead Efficiency Variance
Variable Overhead Spending Variance

# Definition of Direct Material Usage Variance
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# Direct Labor Efficiency Variance
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# Direct Labor Idle Time Variance
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# Direct Labor Rate Variance
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# Direct Material Mix Variance
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# Direct Material Yield Variance
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# Fixed Manufacturing Overhead Volume Variance
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# Fixed Overhead Expenditure Variance
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# Fixed Overhead Total Variance
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# Sales Mix Volume Variance
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# Sales Price Variance
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# Sales Quantity Volume Variance
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# Sales Volume Variance
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# Variable Overhead Efficiency Variance
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# Variable Overhead Spending Variance
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