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The reason that the best possible assignments cannot be made for every job is
Direct Labor
Direct labor relates to the work of employees who are directly involved in the production of goods or services.
Fixed Manufacturing Overhead
Indirect production costs that remain constant regardless of the level of production, such as rent, property taxes, and insurance.
Variances
The differences between planned or expected financial outcomes and the actual financial outcomes.
Fixed Overhead
The portion of overhead costs that remains constant regardless of the level of production or business activity.
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