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The Build-A-Bear Workshop in West Edmonton Mall sells custom made teddy bears designed to be given as gifts for almost every occasion imaginable.For the Build-A-Bear Workshop,teddy bears are an example of a:
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours expected, multiplied by the standard hourly labor rate.
Labor Rate Variance
The difference between the actual hourly wage paid to workers and the standard or expected hourly wage.
Cash Account
An account that records all transactions involving cash, including receipts and payments.
Ending Balance
The amount of money remaining in a financial account at the end of a reporting period, after all transactions have been accounted for.
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