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Research findings raise the question of whether the decline in white children's explicit racial bias during middle childhood is a true decrease, or whether it reflects their
Actual Hours
The real number of hours worked, as opposed to planned or scheduled hours.
Standard Cost System
An accounting method that uses cost estimates for materials, labor, and overhead to control business costs.
Variable Overhead Spending Variance
The difference between the actual variable overhead incurred and the expected (or standard) variable overhead based on the actual level of production activity.
Standard Variable Overhead Rate
The predetermined rate used to allocate variable manufacturing overhead to individual units of production.
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