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In the following SQL statement,which column would be blank if null values were present in one or more of the rows? _______________
SELECT FacSSN,COUNT(*)AS NumRows
FROM Offering
GROUP BY FacSSN
Direct Materials Quantity Variance
The deviation of the actual direct materials amount utilized in manufacturing from the expected standard amount, times the set cost per unit.
Standard Price
The predetermined cost of a single unit of product or service, used in budgeting and to measure efficiency.
Direct Labor Rate Variance
The difference between the expected cost of direct labor and the actual cost incurred, based on the rate paid per hour.
Direct Labor Time Variance
The difference between the actual time spent on production and the estimated standard time, multiplied by the standard labor rate.
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