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Technician A says that a power balance test is the best way to isolate the problem cylinder. Technician B says that a compression and cylinder leakage test can help determine the cause of the problem. Which technician is correct?
Direct Material
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the production cost.
Direct Labour
The workforce directly involved in the manufacturing of goods or provision of services, whose wages are directly associated with specific products or services.
Labour Rate Variance
The difference between the actual cost of labor and the budgeted cost, based on hours worked and the rates paid.
Standard Direct Labour Rate
refers to the pre-determined cost per hour for direct labor, used in budgeting and measuring labor cost efficiency.
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