Examlex
Tides caused by the inertia and the gravitational force of the sun and moon are called .
Variances
Differences between planned, budgeted, or standard costs and actual costs, used in performance measurement and control.
Standard Cost
A predetermined cost of manufacturing, delivering, or producing goods under normal conditions.
Standard Cost System
An accounting system that estimates the cost of products in advance, using standard rates for materials and labor.
Direct Labor-Hours
The hours worked by employees directly involved in manufacturing goods, which is used as a basis for assigning labor costs to products.
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