Examlex
The available evidence indicates that PCP users tend to be polydrug users.
Direct Materials
Direct materials are the raw materials that are directly traceable and integral to the finished product in the manufacturing process.
Variable Manuf. Overhead
Costs of manufacturing overhead that vary with the level of production activity.
Labour Rate Variance
The difference between the actual cost of labor and the budgeted or standard cost of labor.
Standard Labour Rate
The predetermined cost associated with labor per unit of time, used as a benchmark for budgeting and cost control.
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