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Which of the following would be considered a mechanical defense mechanism?
Variable Overhead
Costs that vary with the level of production or sales volume, such as raw materials and labor directly involved in production.
Labor Efficiency Variance
The difference between the actual hours worked to produce goods and the standard hours expected, multiplied by the standard labor rate.
Direct Labor Standards
The benchmarks set for the cost and amount of direct labor needed to produce a product or service, used for budgeting and performance evaluations.
Actual Direct Labor Cost
The total expense of labor directly involved in the manufacturing of a product, excluding indirect costs such as supervisory personnel.
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