$1.$ The difference between actual overhead incurred and overhead budgeted for the standard hours allowed$\mathrm{.}2.$ The hours that should have been worked for the units produced$\mathrm{.}3.$ The difference between the actual quantity times the actual price and the actual quantity times the standard price$\mathrm{.}4.$ The difference between total actual costs and total standard costs$\mathrm{.}5.$ The difference between actual hours times the standard rate and standard hours times the standard rate$\mathrm{.}6.$ Predetermined unit costs that are measures of performance$\mathrm{.}7.$ "The difference between normal capacity hours and standard hours allowed times thehixed overhead rate$\mathrm{.}8.$ Standards based on an efficient level of performance that are attainable under expected operating conditions$\mathrm{.}9.$ Standards based on the optimum level of performance under perfect operating conditions:$10.$ A double$-$entry system of accounting in which standard costs are used in making entries and variances are recognized in the accounts.