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First-line managers will most likely have to:
Kilograms
A unit of mass in the metric system, equivalent to 1,000 grams, used globally for measuring weight.
Per Hour
A rate or measurement that denotes something occurring or calculated over the course of an hour.
Material Variance
The difference between the actual cost of materials used in production and the standard cost expected.
Favourable Variances
Differences between actual and budgeted performance that result in better than expected financial outcomes.
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