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Materials Quantity Variance
The variance between the real amount of materials consumed in the manufacturing process and the anticipated amount, with this difference being multiplied by the per unit standard cost.
Milk Chocolate
A type of chocolate that includes milk powder or condensed milk, giving it a milder flavor and creamier texture than dark chocolate.
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours expected, multiplied by the standard hourly wage rate.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, multiplied by the standard cost per unit.
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