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According to self-awareness theory,which of the following behaviours is most likely to draw attention to self-discrepancies?
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost assigned to those overheads, indicating efficiency in managing variable costs.
Direct Materials Purchases Variance
the difference between the actual cost of direct materials purchased and the expected (or standard) cost, indicating how effectively a company is managing its resources.
Standard Labor-Hours
A pre-determined measure of the amount of labor time expected to complete a single unit of production or perform a task, often used in cost accounting.
Standard Amount
A benchmark or norm for measuring performance, often used in budgeting and accounting to set expected costs or outputs.
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