9-cells table for calculating variances

aryehde Registered Posts: 1 New contributor 🐸

there was in the Osborn books for either Level 3 or Level 4, a 3x3 cells table which provides a clear way for calculating material variances, labor variances and fixed overheads variances (efficiency and something else).

Could anyone help me please recall the content of this table?

many many thanks in advance!
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