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Which of the following will not change the U.S.real interest rate?
Labor Rate Variance
The difference between the actual cost of labor and the expected (or standard) cost, often used in manufacturing to measure efficiency and cost management.
Favorable
A term typically used in budgeting and accounting to describe variances or outcomes that are better than expected or budgeted figures.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard variable overhead estimated.
Variable Overhead Efficiency Variance
The difference between the actual hours taken to produce a good and the standard hours expected, multiplied by the variable overhead rate.
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