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________ Umbilical arteries
Quantity Variance
The difference between the actual quantity of materials or labor used in a process and the expected amount, which affects overall production costs.
Direct Materials
Raw materials that are directly traceable to the production of a specific good or service and are a significant portion of the production cost.
Standard Quantity
The expected amount of materials or inputs required to produce a unit of product under normal operating conditions.
Direct Materials Quantity Variance
The variance between the real amount of direct materials consumed during manufacturing and the anticipated standard amount.
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