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An ordered pair is
Direct Labor Rate Variance
The difference between the actual cost of direct labor and the expected (or standard) cost, based on the standard rate and actual hours worked.
Direct Labor Time Variance
A measure used in cost accounting to analyze the difference between actual hours worked and the standard hours expected for a task.
Standard Costs
Predetermined costs assigned to goods and services, used as targets for performance evaluation.
Actual Costs
The real costs incurred in the production of goods or provision of services, as opposed to estimated or standard costs.
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