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Traits are stable and enduring.States are temporary and changing.
Standard Hours Allowed
The number of labor hours that should have been worked according to budgeted productivity levels for the actual level of production achieved.
Labor Rate Variance
The difference between the actual hourly wage paid to workers and the standard or expected wage rate.
Standard Labor Rate
The predetermined hourly wage rate used in cost accounting to calculate labor costs.
Standard Hours Allowed
The number of hours that should have been worked for the actual production achieved, based on pre-established standards.
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