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Which of the following statements is true?
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours allowed, multiplied by the standard labor rate, indicating efficiency in labor usage.
Direct Labor Standards
The predetermined amount of labor time and cost that it should ideally take to produce one unit of a product, used for budgeting and performance evaluation.
Actual Direct Labor Cost
The total expense incurred from the wages and associated benefits of workers directly involved in the manufacturing of a product.
Total Standard Cost
The total budgeted cost for manufacturing a product, based on standard prices and quantities for input.
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