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For the earliest sociologists, including Comte and Durkheim, the goal of sociology was to:
Raw Materials Quantity Variance
The difference between the actual quantity of raw materials used in production and the expected quantity, which can indicate efficiency or waste.
Standard Cost System
A cost accounting system that uses predetermined costs for estimating the actual cost of production.
Actual Results
The real values or outcomes achieved after the completion of a particular period, project, or activity, typically compared against previously set targets or budgets.
Variable Overhead Efficiency Variance
This is the difference between the actual hours taken to produce something and the standard hours expected, multiplied by the variable overhead rate per hour.
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