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Which of the following would NOT lead an arbitrator to consider reducing management's assigned penalty?
Direct Labor-Hours
Direct labor-hours refer to the total hours worked by employees directly involved in producing a product.
Spending Variance
The difference between the budgeted amount of spending and the actual amount spent.
Actual Cost
The real, total expenses incurred for a project or production, including all direct and indirect costs.
Plane Operating Costs
The expenses associated with the operation of an aircraft, including fuel, maintenance, crew salaries, and depreciation.
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