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The labour efficiency variance is calculated as
E-Cigarettes
Electronic devices that simulate the act of tobacco smoking by producing an aerosol, often containing nicotine, that the user inhales.
Pipe Tobacco
Tobacco specifically prepared and blended for smoking in a pipe, distinguished by its cut, curing process, and flavoring.
Marijuana
A psychoactive drug from the Cannabis plant intended for medical or recreational use, known for its relaxing and, in some cases, euphoric effects.
Marijuana Use
The practice of using cannabis, a mind-altering substance, either for pleasure or health reasons.
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