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The Center for Disease Control (CDC,2009) recommendation for immunizing infants who are HIV positive is
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, based on the standard cost.
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.
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