Examlex
The National Association of Social Workers' Code of Ethics standard of "Social workers' ethical responsibilities to colleagues" includes which of the following subcategories:
Materials Quantity Variance
The discrepancy between the actual use of materials in production and the planned use, each multiplied by the predetermined cost per unit.
Variable Overhead
Indirect manufacturing costs that vary with the level of production activity, such as utilities for the manufacturing plant.
Direct Labor-hours
The total hours worked by employees directly involved in manufacturing a product, often used as a basis for allocating labor costs to products.
Raw Material
Basic substances in their natural, modified, or semi-processed states used as inputs for production processes to manufacture finished goods.
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