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Based on the following,what is the total direct labor variance?
Top Management
The highest level of executives and decision-makers in an organization, responsible for determining its overarching strategy and policies.
Directive
An authoritative instruction or official order given by a person or body with power.
Corporate Level
Pertains to high-level strategic decisions and policies that affect the entire organization, rather than specific divisions or operational issues.
Strategic Business Unit
A semi-autonomous division or unit within a company that focuses on a specific market or product line, with its own strategy and objectives.
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