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Discuss several reasons why employers may be reluctant to hire workers with psychiatric disabilities.
Direct Labor Price Variance
The difference between the actual cost of direct labor and the expected (or standard) cost, based on the actual hours worked.
Standard Rate
A predetermined cost for materials, labor, and overhead set for computing variances and budgeting purposes.
Direct Labor Hours
The total hours worked by employees directly involved in manufacturing a product or delivering a service.
Materials Price Variance
The difference between the actual cost of materials and the expected (standard) cost, used to evaluate budgeting efficiency.
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