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In a four-variance method analyzing factory overhead,the variable factory overhead efficiency variance measures:
Emotional Labor
Emotion work that is done as an occupational requirement or expectation.
Feeling Rules
Cultural norms governing the appropriate expression and management of emotions in various social situations.
Surface Acting
Emotional labor that involves managing one's outward expressions and behaviors to meet social or occupational expectations, without altering underlying feelings.
Four-Factor Model
A framework in finance that expands on the three-factor model by adding a moment factor, such as momentum, to market risk, size, and value factors to explain stock returns.
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