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During a woman's routine prenatal visit,the nurse notices scratches on her arms and learns she has adopted a kitten.Which teaching should the nurse include during this visit?
Labor Efficiency Variance
The difference between the actual hours of labor worked and the expected (or standard) hours, multiplied by the standard hourly labor rate.
Direct Labor
The cost of wage-earning employees who are directly involved in the production of goods or services, such as assembly line workers.
Direct Labor Rate Variance
The difference between the actual cost of direct labor and the standard cost, demonstrating how actual labor costs differ from budgeted amounts.
Materials Price Variance
The difference between the actual cost of materials used in production and the standard cost, multiplied by the quantity of materials used.
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