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Both distributed processing and distributed databases require a network to connect all components.
Materials Price Variance
The difference between the actual cost of raw materials and the standard cost multiplied by the quantity of materials purchased, used as a measure of cost control.
Direct Labor Variances
The differences between the budgeted and actual costs of direct labor used in production.
Direct Labor
The labor cost directly associated with the production of goods or services, including wages for workers who physically produce a product.
Fixed Overhead Budget Variance
The difference between the fixed overhead costs that were budgeted and the actual fixed overhead costs incurred.
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