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Harris says, "Another plausible objection is the natural reluctance to play God with men's lives, the feeling that it is wrong to make any attempt to re-allot the life opportunities that fate has determined, that the deaths of Y and Z would be natural, whereas the death of anyone killed to save them would have been perpetrated by men."
Direct Materials Quantity Variance
A measure used to evaluate the efficiency of the quantity of materials used in production, calculated as the difference between the standard cost of direct materials and the actual cost of direct materials used.
Actual Costs
The real expenditure incurred in the manufacturing or production of goods and services, as opposed to estimated costs.
Standard Costs
Predetermined or estimated costs of manufacturing, selling, or performing a service, used as benchmarks against actual costs for budgetary control and performance measurement.
Price Variances
Differences between the actual prices paid for goods or services and the expected or standard prices.
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