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If you take into account Kounin's observations on class management, you are most likely to keep a class alert and involved if you
Materials Price Variance
The difference between the actual cost of materials used in production and the expected (standard) cost of those materials.
Direct Labor-hours
The total hours worked by employees directly involved in the production process, used as a basis for allocating labor costs to products or services.
Variable Overhead Rate Variance
The difference between the actual variable overhead cost incurred and the expected (standard) cost, based on the actual level of activity.
Direct Labor Standards
The expected labor time and cost that should be incurred under normal conditions to produce a unit of output.
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