Examlex
A social category consists of a collection of people classified as belonging to it on the basis of a socially significant characteristic that they have in common.
Standard Price
A predetermined cost that serves as a benchmark for evaluating actual cost performance in purchasing or production.
Direct Materials
Raw materials that can be directly traced to the production of specific goods or services.
Manufacturing Cost Variance
The difference between the actual costs of production and the standard or expected costs, indicating efficiency or inefficiency in the manufacturing process.
Direct Materials Cost Variance
The difference between the actual cost of direct materials used in production and the standard cost expected to be used.
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