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An example of an increase in net assets for a not-for-profit organization that would be labeled revenue rather than support is:
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, which can affect costs.
Actual Price
The real price at which a transaction occurs, as opposed to an estimated or listed price.
Direct Materials
Raw materials that can be directly traced to the production of specific goods or services, reflecting in the cost of goods sold.
Materials Price Variance
The difference between the actual cost and the standard cost of materials used in production.
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