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Gallons
A unit of measurement for volume, commonly used to measure liquids.
Direct Labor Price Variance
A measure used in managerial accounting to calculate the difference between the actual cost of direct labor and the expected (or standard) cost, affecting the overall cost of production.
Standard Rate
The predetermined cost or price utilized in budgeting and costing exercises, aimed at simplifying accounting practices or performance evaluations.
Direct Labor Hours
The total hours worked by employees directly involved in the production of goods or services.
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