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A customer-based sales organization requires more of the hard-sell pushing that product-based sales forces can provide.
Direct Labour Hour
A measure of labor directly involved in manufacturing or production, calculated by the amount of time workers spend on specific tasks.
Fixed Overhead
Costs that do not change with the level of production or sales activities, such as rent, salaries, and insurance.
Budget Variance
The difference between the budgeted or planned amounts and the actual amounts incurred.
Standard Cost
A predetermined cost of manufacturing a single unit or a number of product units during a specific period under normal conditions.
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