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Although Alex has not yet met Justin,his future dorm roommate,Alex was told that Justin was attending university on a football scholarship.He is anxious and unhappy about sharing his room with a football player because he expects Justin will be a "party animal" who will make studying difficult.How can Alex's attitude be classified?
Spending Variance
The difference between the budgeted or standard cost of something and its actual cost, often analyzed in budgeting and cost control.
Units
The measures or quantities of a product, service, or resource, which are accounted for in business transactions.
Activity Variance
The difference between the actual cost incurred for an activity and the expected cost, based on the budgeted or standard amount.
Direct Labor
The wages paid to workers who are directly involved in the production of goods or the provision of services.
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