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According to the research by Burns Vaughan and John Lanzetta, you will feel more empathy for someone with whom you are interacting in person than for someone with whom you are interacting over the telephone because
Actual Units Produced
The real number of units manufactured during a specific period, as opposed to planned or estimated production figures.
Standard Rate Per Hour
The standard rate per hour denotes the predetermined cost or wage rate for work performed, typically used in budgeting and payroll calculations.
Direct Labor Time Variance
The difference between the actual hours worked and the standard hours allowed, multiplied by the standard labor rate.
Actual Direct Labor Hours
The real hours worked by employees directly involved in the production process.
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