Examlex
With the more formal nature of the partnership agreement and the commitment of all partners' personal assets,partnerships have no difficulty raising large amounts of capital as do proprietorships.
Materials Price Variance
The variance between the real expense of materials and their anticipated (standard) price.
Raw Material
The basic substances or components that are processed or used in the manufacturing of goods.
Direct Labor-Hours
The cumulative number of labor hours directly engaged in manufacturing goods or services.
Materials Price Variance
The difference between the actual cost of materials and the standard cost, multiplied by the quantity of materials purchased.
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