This type of variance is calculated separately for direct variable expenses andoverhead variableexpenses. The per-unit cost does not change due to the change in the quantity of output. The price variance can be held responsible for the variable overhead variance. It can be calculated as follows...
When parameters contributed to mass and rigidity of the structures have randomness, the steady vibration responses of the structures have random characteristics. In this paper the method to estimate the variance of the response and to compute the allowable variance are described. In the computation ...