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Play therapists consider changes observed by parents and teachers when determining a child's readiness to end play therapy.
Labor Efficiency Variance
The difference between the actual labor hours taken to produce something and the standard labor hours expected, multiplied by the labor rate.
Direct Labor
The wages and salaries for workers who are directly involved in the production of goods.
Raw Materials
The basic materials and substances used in the initial stages of production to manufacture goods.
Standard Costs
Predicted costs associated with manufacturing or providing a service, used for budgetary control and performance analysis.
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