North Korea was formed after Japan relinquished its 35-year occupation of the Korean Peninsula at the end of World War II.
Within the zoning code are required minimum setbacks. A variance is a waiver of a setback requirement or height restriction in the code. It allows the owner to build closer to the property line than the code allows. For example, in an R-1 single family single and duplex zoning district, the minimum setback requirement for the rear is 10 feet on each side.
If the actual factory overhead is less than the budget allowance based on standard hours allowed for work performed, the variance is called favorable controllable variance. Overhead controllable variance is calculated when overall or net overhead variance is further analyzed using two variance method.