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Spirer Corporation manufactures and sells a single product.The company uses units as the measure of activity in its budgets and performance reports.During September, the company budgeted for 6, 700 units, but its actual level of activity was 6, 750 units.The company has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting: Actual results for September:
The activity variance for direct labor in September would be closest to:
Soma
The cell body of a neuron, containing the nucleus and metabolic machinery necessary for cell maintenance and function.
Intercalated Discs
Intercalated discs are specialized connections between cardiac muscle cells that facilitate the synchronized contraction of the heart.
Cardiac
Pertaining to the heart, its function, or its diseases.
Muscle Cells
Specialized cells designed to contract and cause movement; can be classified as skeletal, cardiac, or smooth muscle cells.
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