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).
In such cases, the LCV a/c is not a consolidation account. The total Cost variance appears as a debit balance in the Labour/Labor Cost Variance a/c and. 1  The normal part of the variance is apportioned between WIP a/c, FGLC a/c and CGS a/c. 2  The abnormal part is transferred/adjusted to Costing P &L a/c. Where all the constituent labour/labor types in total are allocated for production at the same time, the mix/gang-composition variance is identified at the time of classification and transfer of wages to the production processes.