What is the relationship between the following compounds? 
Definitions:
Rate Variance
The difference between the actual rate paid for something and the standard or expected rate.
Direct Labor Hours
The total hours worked by employees directly involved in the manufacturing of products or delivery of services.
Spoilage
Materials or products that are damaged or unsuitable for sale or use and are written off as a loss.
Machine Breakdowns
Unplanned failures or malfunctions of machinery, often disrupting production processes and requiring repair or replacement.
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