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The figure shows a series ac circuit.The inductor has a reactance of 60 Ω and an inductance of 150 mH.A 50-Ω R and a capacitor C whose reactance is 90 Ω are also in the circuit,and the rms current in the circuit is 1.5 A.What is the rms voltage of the source?
Labor Efficiency Variance
The variance between the number of hours actually worked and the anticipated standard hours, times the normal rate per hour.
Labor Rate Variance
A metric used to measure the difference between the actual rate paid to workers and the expected (or standard) rate.
Direct Labor
The labor cost attributed directly to the production of goods or services.
Standard Cost
A predetermined cost of manufacturing a single unit or a number of units of a product, calculated for managerial accounting purposes.
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