be+at+variance
131Direct material variance — Direct Material Cost Variance = Material Cost Variance can be divided into : Price Variance Usage VarianceUsage Variance can be further sub divided into : Mix Variance Yield Variance …
132Unfavorable Variance — An accounting term that describes instances where actual costs are greater than the standard or expected costs. An unfavorable variance can alert management that the company s profit will be less than expected. The sooner an unfavorable variance… …
