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Calculate the F-ratio for main effect of factor B (FB) .
Direct Materials Price Variance
The difference between the actual cost of direct materials and the expected (or standard) cost of those materials.
DL Wage Variance
The difference between the budgeted wage and the actual wage paid to direct labor employees.
DL Efficiency Variance
The difference between the actual hours worked by direct labor to produce goods and the expected (or standard) hours, multiplied by the standard labor rate.
Skilled Engineering Labor
Workforce with specialized technical and engineering skills, vital for designing, implementing, and maintaining complex systems.
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