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Other things the same,if a country saves more,then
Direct Materials
Raw materials directly traceable and assignable to a manufactured product as it is being produced.
Direct Labour
The labor costs directly attributable to the production of goods or the provision of services.
Materials Price Variance
The difference between the actual cost of materials and the standard cost, indicating how much was saved or overspent on materials.
Direct Material Used
Direct material used refers to the raw materials that are directly incorporated into a product being manufactured.
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