"I think this overhead variance analysis stuff is a bunch of double talk. Our accountant over there talks about budgeted direct labor hours one time, standard direct labor hours another time, and sometimes he says something about actual direct labor hours. I just don't under- stand it. First of all what do direct labor hours have to do with manufacturing overhead, and second why doesn't he use the same terms all the time instead of confusing us?" Respond by providing a logical explanation of the person's concerns and confusion expressed above.