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What are the similarities between Kohlberg's cognitive sexrole identification theory and the sociallearning explanation? What are the differences?
Rate Variance
The difference between the standard cost and the actual cost based on the rate of an input.
Direct Labor Time Variance
The difference between the actual time taken to produce a good or service and the expected time, multiplied by the standard labor rate.
Direct Materials Quantity Variance
A measure of the difference between the actual quantity of materials used in production and the standard expected quantity.
Direct Labor Time Variance
The difference between the actual time taken to manufacture a product and the standard time expected, multiplied by the wage rate.
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