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Select the graph of and the transformation .
Labour Efficiency Variance
Labour efficiency variance is the difference between the actual hours of labor consumed to produce a good or service and the standard hours expected, measured to assess productivity performance.
Direct Labour Standard
The benchmark or norm for the amount of labor time that is considered necessary to produce a unit of product under standard operating conditions.
Machine Breakdown
A failure or malfunction of machinery which leads to production halting and potential delays in operations.
Budgeted Output
The anticipated quantity of goods or services a company plans to produce in a specified period, usually tied to budgeting and planning processes.
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