Examlex
In order to calculate the wealth created per employee,one must divide ___________ by the organization's full time headcount.
Direct Labor Rate Variance
The difference between the actual cost of direct labor and the expected (or standard) cost, used in variance analysis to control labor costs.
Direct Materials Cost Variance
The difference between the budgeted cost of materials for products and the actual cost incurred.
Direct Labor Rate Variance
The difference between the actual cost of labor per hour and the standard or expected cost, multiplied by the total labor hours worked.
Direct Labor Time Variance
The difference between the actual labor time spent on a product and the standard labor time expected, affecting product costs.
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