Examlex
List and define two common defenses used by defense attorneys in white-collar cases.
Materials Price Variance
The variance between the real expense of materials and their anticipated (standard) price.
Raw Material
The basic substances or components that are processed or used in the manufacturing of goods.
Direct Labor-Hours
The cumulative number of labor hours directly engaged in manufacturing goods or services.
Materials Price Variance
The difference between the actual cost of materials and the standard cost, multiplied by the quantity of materials purchased.
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