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For which of the following molecules or ions does the central atom have sp hybridization: N3-,O3,and SF3+?
Labor Rate Variance
The difference between the actual hourly wage paid to workers and the expected wage, multiplied by the actual hours worked.
Labor Efficiency Variance
The difference between the actual labor hours taken to produce a good or service and the standard labor hours expected, multiplied by the labor rate.
Direct Labor
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Preset costs for delivering a product or service under normal conditions, used as benchmarks to measure actual performance.
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