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Identify four achievements of the labor movement.
Direct Materials
Raw materials that can be directly traced to the production process and are a significant part of the finished product.
Raw Material
The basic substances or components that are processed and transformed into finished goods in manufacturing.
Fixed Overhead Volume Variance
The difference between the budgeted and actual volume of production, multiplied by the fixed overhead rate, indicating how fixed costs are allocated over different levels of output.
Fixed Overhead Budget Variance
This term refers to the difference between the budgeted fixed overhead costs and the actual fixed overhead costs incurred.
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