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Hourly Rates
The amount charged or paid for each hour of labor or service.
Labor Efficiency Variance
The difference between the expected amount of labor hours to complete a task and the actual hours used, indicating efficiency in labor use.
Standard Labor Rate
A predetermined rate used to allocate labor costs to products or services, based on the expected or average wage rate for labor.
Employment Taxes
Taxes that employers are required to pay on behalf of their employees, such as social security and Medicare taxes.
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