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Your text suggests that if an organization does not offer career development programs,employees should initiate their own career development by:
Variable Overhead Efficiency Variance
The difference between the actual variable overhead and the standard cost of variable overhead allocated for the actual production.
Supplies Cost
The cost associated with materials and items used in the operation or maintenance of a business or facility.
Machine-Hours
A measure of the amount of time a machine is operated, used for allocating machine operation costs to products or units produced.
Direct Labor Variances
The differences between the budgeted and actual costs of direct labor, analyzed to understand deviations in manufacturing expenses.
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