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The second cover of MagAuto opens up into a third page, which gives it an extra-large spread. In magazine advertising, this third page is referred to as a(n) :
Direct Labor Quantity Variance
The difference between the actual hours worked and the standard hours allowed, multiplied by the standard rate, indicating efficiency in labor usage.
Overhead Volume Variance
The difference between the expected (or standard) amount of manufacturing overhead costs given a certain level of production and the actual overhead costs incurred.
Standard Direct Labor Cost
The predefined cost associated with the labor required to produce a good or service, under normal circumstances.
Payroll Taxes
Levies placed on both employers and employees, often determined as a portion of the wages that businesses provide to their workforce.
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