Obsessiveâcompulsive disorder affects about 2.3% of people at some point in their life. Rates during a given year are about 1.2% and it occurs worldwide. It is unusual for symptoms to begin after the age of thirty-five and half of people develop problems before twenty. Males and females are affected about equally.
Variance At Completion (VAC) per Project. Variance at Completion (VAC) is a project management key performance indicator that shows the difference (in dollars) between the starting project budget (Total Budgeted Cost) and the forecasted project budget when the project is complete (Estimate at Completion or EAC).
Direct Labor Rate Variance. Direct labor rate variance (also called direct labor price/spending variance or wage rate variance) is the product of actual direct labor hours and the difference between the standard direct labor rate and actual direct labor rate.Direct labor rate variance is similar to direct material price variance.xample. Calculate the direct labor rate variance if standard direct labor rate and actual direct labor rate are $18.00 and $17.20 respectively; and actual direct labor hours used during the period are 800.