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Based on stereotypes, which of the following groups is often deemed incapable of making autonomous decisions?
Direct Material Used
Direct material used involves the consumption of raw materials that are transformed into and directly identifiable with the finished product in the manufacturing process.
Variable Manuf. Overhead
Variable manufacturing overhead refers to the indirect costs that change with the level of production, such as utilities for the manufacturing plant.
Labour Efficiency Variance
The difference between the actual hours worked and the standard hours expected to produce a certain number of units, valued at the standard labor rate.
Direct Labour Cost
The wages and salaries paid to workers who are directly involved in the production of goods or services.
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