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What are the five steps to create a level 0 data flow diagram?
Total Material Variance
The difference between the actual material costs incurred and the expected (standard) costs, reflecting efficiency in material usage.
Direct Material Standards
The predetermined cost and quantity of raw materials that should be used in the production of a single unit of product under normal operating conditions.
Actual Production
The real quantity of goods or services produced over a specified period, as opposed to planned or expected production levels.
Direct Material Price Variance
The difference between the actual cost of direct materials used in production and the expected (or standard) cost of those materials.
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