Examlex
About 13 different species of finches inhabit the Galápagos Islands today, all descendants of a common ancestor from the South American mainland that arrived a few million years ago. Genetically, there are four distinct lineages, but the 13 species are currently classified among three genera. The first lineage to diverge from the ancestral lineage was the warbler finch (genus Certhidea) . Next to diverge was the vegetarian finch (genus Camarhynchus) , followed by five tree finch species (also in genus Camarhynchus) and six ground finch species (genus Geospiza) .
-According to a 1999 study, the vegetarian finch is genetically no more similar to the tree finches than it is to the ground finches, despite the fact that it is placed in the same genus as the tree finches. Based on this finding, it is reasonable to conclude that the vegetarian finch
Labor Rate Variance
The difference between the actual cost of labor and its expected cost, based on standard rates and hours.
Standard Hours Allowed
The predetermined amount of time expected to be required to complete a unit of work, used as a benchmark in costing and efficiency analysis.
Excel Spreadsheet
A digital worksheet or grid in Microsoft Excel, where users can organize data, perform calculations, and analyze information.
Clearing Account
An account used to temporarily hold transactions in progress or to reconcile discrepancies before the amounts are posted to the correct accounts.
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