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_____ were computers that allowed users to connect using dial-up connections through telephone lines to read and post messages in a common discussion forum.
Standard Costs
Predetermined costs for material, labor, and overhead used as benchmarks for measuring performance.
Direct Labor Time Variance
The difference between the actual hours spent on production and the standard hours expected, multiplied by the standard hourly wage rate.
Actual Costs
are the genuine expenditures incurred in the production or acquisition of goods and services, as opposed to estimated or standard costs.
Standard Costs
Pre-determined or benchmark costs for products, operations, or activities, used for budgeting purposes and performance evaluation against actual costs.
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