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A comparison of working and nonworking individuals with disabilities revealed that working individuals were
Indirect Materials
Materials used in the production process but not directly traceable to a finished product, such as lubricants for machinery.
Spending Variance
The difference between the budgeted or planned amount of expense and the actual amount spent.
Standard Costing System
A cost accounting system that assigns expected costs to products to help managers monitor and control actual costs.
Direct Materials
Raw materials that can be directly traced to the production of a specific product.
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