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Single-cell recordings during movement indicate that
Actual Total Labour Cost
The actual amount spent on wages and salaries for employees directly involved in the production process.
Actual Hours
The real number of hours worked or spent on a specific task, project, or production process.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the standard quantity expected, multiplied by the standard cost per unit.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the product’s cost.
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