82) The variance of actual results from the master budget.

83) A variance that occurs when actual expenses are more than budgeted expenses.

84) A budget that adjusts for changes in sales volume and other cost driver activities.

85) The variances between the flexible budget and the actual results.

86) The differences between the master budget amounts and the amounts in the flexible budget.

87) The degree to which a goal, objective, or target is met.

88) The degree to which inputs are used in relation to a given level of outputs.

89) The cost most likely to be attained.

90) A carefully determined cost per unit that should be attained.

91) Levels of performance that can be achieved by realistic levels of effort.

92) The difference between the actual overhead incurred and the overhead applied.

93) The amount of fixed manufacturing overhead applied to each unit of production.

94) A variance that appears whenever actual production deviates from the expected volume of production used in computing the fixed-overhead rate.

95) A cost system that applies actual direct materials and actual direct-labour costs to products or services but uses standards for applying overhead.

96) Assigning the variances to the inventories and cost of goods sold related to the production during the period the variances arose.

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