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Your textbook explains that gestures can have different meanings across cultures. Describe one gesture and its various meanings. How can a speaker make sure his/her gestures are appropriate to an audience?
Materials Quantity Variance
The difference between the expected quantity of materials needed for production and the actual quantity used, valued at standard cost.
Labour Rate Variance
The difference between the actual cost of labor and the expected (standard) cost, indicating efficiency in labor utilization.
Variable Overhead Efficiency Variance
The difference between the actual hours worked to produce an item and the standard hours expected, multiplied by the variable overhead rate.
Direct Labour Efficiency Variance
The difference between the expected hours to produce a specific number of units and the actual hours used.
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