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What are the guidelines for drawing DFDs?
Indirect Labor
Labor costs associated with tasks that do not directly contribute to the production of a specific product, such as maintenance or supervision.
Variable Overhead Rate Variance
The difference between the actual variable overhead costs incurred and the expected costs based on standard rates and actual production levels.
Direct Labor-hours
The grand total of working hours by employees who directly contribute to the manufacturing pipeline.
Variable Overhead
Costs that fluctuate with production volume, such as utility expenses or materials costs, which increase or decrease as production levels change.
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