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"Target-hardening" techniques make targets:
Direct Materials
Basic substances that can be directly linked to the production of a particular item.
Standard Costing
Standard Costing is an accounting method that utilizes standard costs for materials, labor, and overhead for the purpose of controlling costs and identifying variances.
Variable Overhead
Costs that fluctuate in total with changes in activity level, such as the cost of utilities or indirect materials, associated with production or services.
Labour Rate Variance
A financial metric that measures the difference between the actual cost of labor and its expected cost based on standard rates.
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