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Multicellularity and large body size of eukaryotic organisms requires high metabolic rates and efficient ATP production by aerobic respiration.How did bacteria change Earth's atmosphere to enable aerobic respiration?
Labor Efficiency Variance
A measure of the difference between the actual hours worked and the standard hours expected, to produce a certain level of output.
Labor Rate Variance
The difference between the actual labor costs and the budgeted or standard labor costs, often due to differences in wage rates or work hours.
Standard Cost System
An accounting system that assigns predetermined costs to products and services, which are then compared to actual costs for variance analysis.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are a significant portion of production costs.
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