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The primary auditory cortex is located in the .
Labor Efficiency Variance
The discrepancy in the actual worked hours versus the expected standard hours, multiplied by the standard rate for labor.
Direct Labor
The labor costs directly associated with the manufacture of specific goods or the provision of services, typically consisting of wages paid to production workers or technicians.
Fixed Overhead Budget Variance
The difference between the budgeted fixed overhead costs and the actual fixed overhead incurred during a period.
Fixed Manufacturing Overhead
The total of all manufacturing costs that do not change with the level of production, including salaries of permanent employees and rent.
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