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Legitimate users who purposely or accidentally misuse their access to the environment and cause some kind of business-affecting incident are called insiders.
Milk Chocolate
A type of chocolate that includes milk powder or condensed milk as a main ingredient, giving it a smooth, rich flavor and creamy texture.
Labor Rate Variance
The difference between the actual cost of labor and the expected (or standard) cost, used to assess efficiency and control payroll costs.
Labor Efficiency Variance
The difference between the actual labor hours used and the expected (standard) labor hours for the level of production, multiplied by the standard labor rate.
Direct Materials
The raw materials that can be directly attributed to the production of a product and are a part of the finished product.
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