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Body temperature is usually lower:
Unfavourable Variances
Unfavourable Variances are cost or revenue variances that indicate a business is performing worse than its budgeted or planned figures.
Cost of Goods Sold
The total cost of manufacturing and delivering a product to a consumer, including raw materials, labor, and other direct costs associated with production.
Credit Entry
An accounting entry that increases a credit account or decreases a debit account, representing the source of funds or value entry in a financial transaction.
Direct Material Price
The cost of raw materials that are directly used in the manufacturing of a product.
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