Examlex
Current applications of technology for individuals with severe disabilities include using CD-ROM technology to provide students with opportunities
Standard Cost
A predetermined cost of manufacturing, projecting what each product should cost under normal conditions.
Actual Cost
Actual cost is the true amount of money spent on producing a product, completing a project, or conducting an activity, including all direct and indirect expenses.
Direct Labor Rate Variance
The difference between the actual rate and the standard rate paid for direct labor multiplied by the actual direct labor hours used in producing a product.
Direct Labor
The wages paid to workers who are directly involved in the production of goods or services.
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