Examlex
Which of the following most closely conveys the point of the Sapir-Whorf thesis?
Ideal Standards
Benchmarks used in managerial accounting that represent optimal levels of performance under perfect operating conditions.
Normal Standards
Benchmarks or norms established for a business process or operation that are considered to be a typical or expected level of performance.
Total Manufacturing Cost Variance
The difference between actual manufacturing costs and the standard costs of those manufactured items.
Direct Labor Cost Variance
The difference between the budgeted or standard cost of direct labor and the actual cost incurred, used in variance analysis for cost control.
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