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Complete the following statement, which inserts rows into the following Course table.
____________________ VALUES ('CS221', 'Data Structures', '4', 'J. Jones')
Course table
Direct Material
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the production cost.
Direct Labour
The workforce directly involved in the manufacturing of goods or provision of services, whose wages are directly associated with specific products or services.
Labour Rate Variance
The difference between the actual cost of labor and the budgeted cost, based on hours worked and the rates paid.
Standard Direct Labour Rate
refers to the pre-determined cost per hour for direct labor, used in budgeting and measuring labor cost efficiency.
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