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Divide and express the result in standard form.
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Direct Labor-hours
The total amount of time spent by workers directly involved in the manufacturing of a product.
Variable Overhead Standards
The budgeted or standard costs associated with variable overheads, which are expected to change in proportion to different levels of production activity.
Direct Labor-hours
Represents the total hours of labor directly involved in manufacturing a product or delivering a service.
Variable Overhead Rate
The rate at which variable overhead costs are allocated to each unit of production, typically based on hours of labor or machine hours.
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