1 Certified copies. 2  certified letter. 3  certified mail. 4  certified milk. 5  certified nurse assistant. 6  certified public accountant. 7  certified stock. 8  certifier.
Variable costs can include direct material costs or direct labor costs necessary to complete a certain project. For example, a company may have variable costs associated with the packaging of one of its products. As the company moves more of this product, the costs for packaging will increase.
The actual direct labor cost was $38,241 and the actual variable overhead cost was $11,942. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for March is: