Using APA format, provide at least two citations with corresponding references, page number and use appropriate in-text citation(s) for your post.

In Standard Costing, Adverse and Favourable variances are subjective to the type of variance being calculated. What type of variance determines a variance favourable or adverse when the budgeted is greater than the actual? What type of variance determines a variance favourable or adverse when the budgeted is less than the actual?