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Alma Corp. issues 1,000 shares of $10 par value common stock at $16 per share. When the transaction is recorded, a credit or credits are made to:
Standard Cost Card
A document that lists the standard costs associated with producing a product, including materials, labor, and overhead rates.
Direct Labor Hour
Direct labor hour refers to the time spent by workers directly involved in the production of goods or services.
Overhead Applied
A portion of overhead costs assigned to a particular cost object based on a predetermined rate.
Direct Labor Efficiency Variance
The difference between the budgeted amount of direct labor required to produce an output and the actual direct labor used.
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