Examlex
The standard rate of pay is $12 per direct labor hour. If the actual direct labor payroll was $47040 for 4000 direct labor hours worked the direct labor price (rate) variance is
Expected Return
The predicted amount of profit or loss an investment generates based on historical or projected performance.
Risk-free Rate
The return on investment of a theoretically risk-less security, often represented by the yield on government bonds.
Risk Premium
The additional return expected by an investor for taking on a higher level of risk, compared to a risk-free investment.
Risky Asset
An investment that holds a significant chance of losing all or part of its value.
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