Examlex
__________ are examples of direct democracy.
Standard Labour Rate
The predetermined or expected cost per unit of labor, used in budgeting and cost control.
Variable Overhead Efficiency Variance
The difference between the actual level of activity (direct labor-hours, machine-hours, or some other base) and the standard activity allowed, multiplied by the variable part of the predetermined overhead rate.
Direct Labour Hours
The total hours worked by employees directly involved in producing goods or delivering services, used to allocate labor costs accurately.
Standard Hours Allowed
The time that should have been taken to complete the period’s output. It is computed by multiplying the actual number of units produced by the standard hours per unit.
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