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All the following can be utilized to protect the confidentiality of sensitive HRIS data EXCEPT:
Standard Price
The predetermined cost assigned to materials, labor, or overhead for the purposes of budgeting and variance analysis.
Material Price Variance
The difference between the actual cost of direct materials and the expected (standard) cost, indicating budgetary performance.
Direct Materials
Raw materials that can be directly attributed to the production of goods.
Variable Manufacturing Overhead
Costs that fluctuate with production volume, such as raw materials and direct labor.
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