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Four-month-old babies are able to sit alone without being supported.
Units of Product
The quantity of product items or goods produced.
Actual Hours Worked
This refers to the total hours an employee has been physically present and working at their job within a specific period.
Direct Labor Costs
The wages and benefits paid to employees who are directly involved in the production of goods or services.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead and the standard cost of variable overhead allocated for the actual production.
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