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DOMA is no longer in effect because of
Rate Variance
The difference between the actual rate paid for goods or services and the expected (or standard) rate, most often related to labor or materials.
Direct Labor-Hours
Sum of working hours of staff directly participating in the production process of an item.
Labor Rate Variance
This is the difference between the actual cost of labor and the budgeted or standard cost of labor used in manufacturing.
Direct Labor-Hours
The total hours worked by employees directly involved in the production process, used for allocating labor costs to products.
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