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Subtract.
Direct Labor Rate Variance
The difference between the actual cost of direct labor and the expected (or standard) cost multiplied by the actual hours worked.
Actual Quantity
The real amount of materials, labor, or overhead used in production or service delivery, as opposed to budgeted or standard quantities.
Standard Variable Overhead
This refers to the portion of variable overhead costs in production that varies directly with the level of production output or activity.
Actual Units Produced
The real number of units manufactured during a specific period, as opposed to planned or estimated production figures.
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