Examlex
All of the following are part of the knee joint EXCEPT
Direct Labor-hours
The total number of work hours directly spent on manufacturing a product.
Materials Price Variance
The difference between the actual cost of materials purchased and the expected cost based on the standard price.
Materials Quantity Variance
The variance between the actual and projected amounts of materials consumed in manufacturing, multiplied by the unit's standard cost.
Standard Cost
An estimated or pre-determined cost of manufacturing a product, which is used for budgeting and performance evaluation.
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