Examlex
A heat engine is any device that changes mechanical work into thermal energy.
Static Budget
A financial plan that does not change or adjust with variations in business activity levels.
Labor Rate Variance
The difference between the actual cost of direct labor and its expected (or standard) cost during a given period.
Standard Rate
A predetermined cost per unit of measure or rate that is used in budgeting and costing calculations.
Actual Rate
The real, observed rate at which something occurs, often used in financial contexts to specify interest rates or exchange rates.
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