| Inventory Result Origin |  |
| Receipt Price Change A change of the receipt price. Invoice Variance The invoice price is different from the receipt price. Additional Calculation Office Variance calculation office variance Expensed Tax The purchase invoice included expense tax, which was processed to the inventory. Efficiency Variance Efficiency variance is a part of the production result that is created by differences between the estimated and actual material quantities and hours. The efficiency variance shows how efficiently materials and resources are used. Price Variance price variances Not Applicable Inventory variance is not applicable. |