Fill in the following blanks.

(i) ** chart is an effective method of reporting significant variances.

(ii) There are two methods of disposing off cost variances: first is they may be transferred to profit and loss account and the second method requires them to be considered as **.

(iii) Efficiency ratio is determined dividing ** by actual hours worked.

(iv) Capacity utilization ratio is determined dividing actual hours worked by **.

(v) Material yield ratios is based on actual yield and **.

(vi) Volume variance ratio shows the relationship between actual production and **.

(vii) Material cost variance ratio is the product of material price variance ratio and **.

(viii) Control chart is primarily based on **.

(ix) ** is prepared to reconcile actual profit and budgeted profits.

(x) Profit variance is difference between actual profit and **.