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The effective nuclear charge for an atom is less than the actual nuclear charge due to
Direct Labor Cost Variance
The difference between the budgeted or expected cost of direct labor and the actual cost incurred.
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity levels of the business.
Unfavorable Variance
A financial term describing a situation where actual costs exceed budgeted or planned costs.
Standard Cost
A predetermined cost of manufacturing a product or providing a service, used as a benchmark to measure performance and efficiency.
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