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The soil layer rich in both mineral and organic matter is the:
Labour Efficiency Variance
The discrepancy between the actual hours worked and the standard hours expected to produce a certain level of output.
Variable Overhead
Costs that change in proportion with production volume or business activity levels, such as utilities or raw materials.
Labour Rate Variance
Labour rate variance is the difference between the actual hourly wage paid to workers and the standard wage rate expected, indicating variations in labor cost.
Material Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, multiplied by the standard cost per unit.
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