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____________________ ____________________ are defined as the total moneys needed to pay all the required employees to create, make, and serve food to the guests.
Direct Labour Hours
The aggregate hours employees devoted to the process of production have logged.
Variable Overhead
Costs that vary with the level of output, such as utilities and labor, as opposed to fixed overheads.
Actual Direct Labour Hours
The actual time spent by labor directly involved in the production of goods or service delivery.
Direct Labour Rate Variance
The difference between the actual labor costs incurred and the standard labor costs for the actual production achieved.
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