This variance can also be broken down into three subvariances: a direct labor efficiency variance, a yield variance that relates to materials usage, and a variable overhead efficiency variance.
Source: wiktionary
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This variance can also be broken down into three subvariances: a direct labor efficiency variance, a yield variance that relates to materials usage, and a variable overhead efficiency variance.
Source: wiktionary
Data sourced from Wiktionary, WordNet, CMU, and other open linguistic databases. Updated March 2026.