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Manual control may be accomplished by simply connecting a switch in series with the motor.
Direct Labor Costs
Direct labor costs are the total amounts paid to employees directly involved in production, such as wages for hours worked on manufacturing goods.
Total Direct Labor Cost Variance
The difference between the actual labor costs incurred and the standard labor costs expected for the actual level of production. It is used to measure efficiency in production processes.
Direct Labor
Direct Labor involves the wages paid to workers who are directly involved in the production of goods or the delivery of services, being a variable cost tied to production levels.
Overhead Cost Variance
The difference between the estimated overhead costs and the actual overhead costs incurred during a period.
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