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______ is credited with proving that viruses and bacteria could cause disease.
Actual Costs
are the genuine expenditures incurred in the production or acquisition of goods and services, as opposed to estimated or standard costs.
Standard Costs
Pre-determined or benchmark costs for products, operations, or activities, used for budgeting purposes and performance evaluation against actual costs.
Direct Labor Time Variance
The difference between the actual time taken to perform work and the estimated standard time, adjusted for units produced.
Standard Costs
Predetermined costs to manufacture a product or deliver a service, used for budgeting and performance evaluation.
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