Material Variance. Definition: Material variance has two definitions, one relating to direct materials and the other to the size of a variance. They are: 1  Related to materials. 2  This is the difference between the actual cost incurred for direct materials and the expected (or standard) cost of those materials.
Nicaragua Geography. Nicaragua, officially the Republic of Nicaragua, is a representative democratic republic and the largest nation in Central America. Nicaragua measures 129,474 square kilometers of which 20% are designated as protected areas. Nicaragua is approximately the size of the state of New York.
Author Mike Vondran (over_kind_man). The mountainous northern region has a cooler climate, with average annual temperatures of 18Â°C in this area the average annual rainfall is 1000-1500 mm, concentrated in the months between May and October.The best period for visiting Nicaragua is the dry season from December to April.he temperature of the seawater in Nicaragua, on both seas around the country, varies between 26 Â° C in February and 29 Â° C in the months of May and June.