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Economic factors may exert a negative effect on adherence by
Variable Manufacturing Overhead
Costs that vary with the level of production output and may include expenses such as indirect materials, utilities, and overtime labor.
Raw Materials
Primary substances or components that are converted through the manufacturing process into a finished product.
Quantity Variance
The difference between the actual quantity of materials or labor used in production and the expected quantity, based on standard costs.
Direct Labor-Hours
The gross hours worked by personnel directly implicated in production operations.
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