Match the items in the two columns below by entering the appropriate code letter in the space provided. a.variancesf. materials price varianceb. standard costsg. labor quantity variancec. standard cost accounting systemah. overhead controllable varianced. normal standardsai. overhead volume variancee. ideal standardsj. standard hours .the difference between actual overhead incurred and overhead budgeted for the standard hours .the hours that should have been worked for the units .the difference between the actual quantity times the actual price and the actual quantity times the standard .the difference between total actual costs and total standard .the difference between actual hours times the standard rate and standard hours times the standard .predetermined unit costs that are measures of .the difference between normal capacity hours and standard hours allowed times the fixed overhead . standards based on an efficient level of performance that are attainable under expected operating . standards based on the optimum level of performance under perfect operating .a double-entry system of accounting in which standard costs are used in making entries and variances are recognized in the accounts.