Examlex
What are latent opinions and why are they so important in politics?
Direct Labor Time Variance
The difference between the actual hours worked and the standard hours allowed, multiplied by the standard labor rate.
Actual Direct Labor Hours
The real hours worked by employees directly involved in the production process.
Direct Labor Time Variance
The calculation difference between the expected time to produce an item and the actual time taken, impacting cost control and labor efficiency.
Unfavorable Cost Variance
A situation where actual costs exceed the expected or budgeted costs, indicating that a company is spending more than planned.
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