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Assertive people readily express joy,anger,and sorrow,whereas responsive people do not.
Direct Materials Variances
The difference between the actual cost of direct materials used in production and the expected (standard) cost of those materials.
Fixed Overhead
Regular, unchanging costs incurred by a business, regardless of its level of production or sales, such as rent or salaries.
Direct Labor
The labor costs directly associated with the production of goods or services, such as wages for workers who are involved in the manufacturing process.
Raw Material
Basic materials used in the production process, which are transformed into finished goods.
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