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The serious problem created by the importation to Europe of North America grapevines in 1860 was caused by
Labor Efficiency Variance
The gap between the number of hours actually worked and the number of standard hours projected, multiplied by the standard wage rate.
Direct Labor
The expenses associated with salaries for workers directly involved in the creation or production of products.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, based on standards.
Direct Materials
Materials and supplies directly used in the manufacturing of a product and can be directly traced to the finished product.
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