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At the end of the first stage of labour, the cervix is dilated
Net Operating Income
A company's revenue minus its operating expenses, excluding taxes and interest.
Work in Process Inventory
Items that are in the process of being manufactured but are not yet complete.
Labor Rate Variance
The difference between the actual cost of labor and the expected (or standard) cost, often analyzed in cost accounting or budgeting.
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours allowed for the work done, multiplied by the standard labor rate, indicating the efficiency of labor used in production.
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