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).
If the company is getting materials for less than the standard cost or is using less than the standard materials for a product, that would be favorable). 2. Labor rate variance & labor efficiency variance. Labor rate variance measures deviation from standard in the average hourly rate paid to direct labor workers. Labor efficiency variance attempts to measure the productivity of direct labor. 3. Variable overhead spending variance & variable overhead efficiency variance.