Examlex
What does a primary key do?
Standards
Established criteria or benchmarks against which performance, quality, and compliance are measured.
Direct Labor Variance
The difference between the budgeted cost of direct labor and the actual cost incurred, used to assess labor efficiency and cost control in production.
Per-unit Standards
Defined benchmarks for the amount of materials, labor, and overhead costs that should be used in producing a single unit of a product.
Direct Labor Hours
The total time workers spend directly manufacturing a product or providing a service.
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