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A natural, meandering, river channel is modified into a more or less straight and smooth, canal- like channel. Which of the following statements is correct?
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the standard quantity expected to be used, based on budgeted or planned amounts.
Direct Labor-Hours
The total hours worked by employees directly involved in the production process, used as a basis for allocating manufacturing overhead in cost accounting.
Variable Manufacturing Overhead
This refers to the expenses in manufacturing that vary in direct proportion to the volume of production, such as utilities and materials.
Standard Hours
The expected amount of time required to complete a task or produce a unit of product under normal conditions.
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