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The most reliable form of relative dating is stratigraphy.
Variable Manufacturing Overhead
The portion of variable overhead that is directly associated with the manufacturing process, such as indirect materials or supplies.
Direct Material
Raw materials that are directly traceable and allocable to a finished product.
Material Purchase Price Variance
A reiteration, focusing on the deviation between the actual amount paid for material and the standard cost.
Standard Price
The predetermined cost assigned to materials, labor, and overhead for the purpose of budgeting and cost control.
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