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Matthew and Ryan are devout Christian Fundamentalists and believe that homosexuality is against God's will and that homosexuals deserve to be punished. They spend a couple evenings each week in gay bashing activities that include physical violence and verbal assaults. Based on their rationalization, which technique of neutralization is most applicable for Matthew and Ryan to maintain positive self-images?
Direct Materials Price Variance
Direct materials price variance is the difference between the actual cost of direct materials and the standard cost, showing how much more or less was spent on purchasing materials.
Direct Labor Quantity Variance
The difference between the actual hours worked and the standard hours allowed, multiplied by the standard rate, indicating efficiency in labor usage.
Overhead Volume Variance
The difference between the expected (or standard) amount of manufacturing overhead costs given a certain level of production and the actual overhead costs incurred.
Standard Direct Labor Cost
The predefined cost associated with the labor required to produce a good or service, under normal circumstances.
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