Examlex
The prices of treasury bonds are insensitive to changes in interest rates.
Actual Labour Hours
The real amount of labor time spent by employees on the production of goods or provision of services.
Standard Labour Rate
The pre-determined cost per unit of labor time, used in calculating labor expenses in manufacturing.
Variable Manufacturing Overhead
Variable manufacturing overhead includes all manufacturing costs that vary with the level of production, such as utilities or materials needed in the production process.
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