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Which of the following is NOT a recommended strategy for how parents should talk to their babies?
Materials Price Variance
The variance between the standard cost and the actual expense of materials, factored by the number of materials acquired.
Direct Labor-hours
The total time that production workers spend working on products or production processes, used as a base for applying manufacturing overhead.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the standard cost of variable overhead expected for the actual production level.
Variable Manufacturing Overhead
Costs of manufacturing that vary with the level of production output, such as utilities and some wages.
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