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Substance dependence is defined by (select all that apply) :
Labour Efficiency Variance
The difference between the actual hours worked and the standard hours allowed for the work performed, often used to assess workforce productivity.
Material Price Variance
The difference between the actual cost of materials and the expected (standard) cost, multiplied by the quantity of materials purchased.
Deliberate Inefficiency
Intentionally lowering productivity or efficiency for strategic reasons, such as reducing the risk of job cuts.
Work In Process
Inventory that includes goods in the middle of the manufacturing process but not yet completed.
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