Examlex
Use a conventional 12-volt test light to diagnose components and wires in a computer system.
Labor Rate Variance
The difference between the actual labor costs and the budgeted or standard labor costs, often due to differences in wage rates or work hours.
Standard Cost System
An accounting system that assigns predetermined costs to products and services, which are then compared to actual costs for variance analysis.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are a significant portion of production costs.
Raw Materials Inventory
The stock of basic materials that are used in production but have not yet been processed.
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