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What factors explain the rise of formal educational institutions in 12th-century Europe?
Cash Account
An account that records cash transactions, including cash receipts and disbursements.
Direct Labor Costs
Expenses directly tied to the production of goods or services, which include wages and benefits paid to employees who physically produce a product.
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours expected, weighted by the standard labor rate.
Labor Rate Variance
The difference between the actual hourly labor cost and the standard or budgeted hourly labor cost, multiplied by the total hours worked.
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