Cost Control - Ideal Standards - Standard Hours Allowed - Total Budget Variance - Unfavorable Variances - Fixed Overhead Variance - Fixed Overhead Costs - Fixed Volume Variance - Fixed Overhead Spending Variance - Variable Overhead Variance A. Often the primary difference between success and failure or between above-average profits and lesser profits. B. The difference between actual fixed overhead and the budgetd fixed overhead. C. Calculated by multiplying the unit labor standard by the actual output D. The difference between actual fixed overhead and applied fixed overhead. E. The reuslt when actual prices or actual usage of inputs are greater than the standard prices or standard usage. F. Capacity costs acquired in advance of usage. G. The difference between the actual cost of the input and it's planned output H. The difference between the actual variable overhead and applied variable overhead. I. The difference between budgeted fixed overhead and applied fixed overhead. J. Requires maximum efficiency and can only be acheived if everything operates perfectly