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whitakers87
23.06.2019 •
Business
The phenomenal sales of epic works of fiction such as lord of the rings by j.r.r. tolkien center on magic as a real force in society. in tolkien’s work, the object of interest is a ring that gives the wearer great power. what kind of magic is tolkien using in his fiction in regard to this particular object?
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Ответ:
False
Explanation:
Spending Variance is best described as the rate of difference in actual and budgeted quantum. It is the difference calculated using standard rate, actual rate and actual quantum of activity.
As, for labor spending variance = (Standard Rate - Actual rate per hour)
Actual Labor hours.
For Material spending variance = (Standard price per unit - Actual Price per unit)
Actual quantity used.
Thus, it is never the difference between total cost between static and flexible budget.
Therefore, the stated statement is False.