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Babies who are born to cigarette-smoking mothers
Labour Hours
Labour hours refer to the total number of hours worked by employees, typically used to measure workforce output or allocate direct labor costs in manufacturing.
Materials Quantity Variance
This measures the difference between the actual amount of materials used in production and the standard amount expected to be used, based on the level of output.
Standard Quantity
The benchmark or predetermined amount of materials expected to be used in the production of a good or service.
Actual Materials
The physical and actual quantities of materials used in the production process.
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