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In terms of performance measures for social networks, fans are
Direct Materials Purchases Variance
The difference between the actual cost of direct materials purchased and the expected (budgeted) cost of these materials.
Standard Direct Labor-Hours
The estimated amount of labor time required to produce one unit of output, based on established standards.
Variable Overhead Rate Variance
The difference between the actual and the standard cost of variable overheads in a production process.
Direct Materials Purchases Variance
The difference between the actual cost of direct materials purchased and the expected (or standard) cost, used for budgeting and cost control purposes.
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