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The Dillon Corporation makes and sells a single product.Overhead costs are applied on the basis of standard direct labor-hours.The standard cost card shows that 5 direct labor-hours are required per unit.The Dillon Corporation had the following budgeted and actual data for March: The variable overhead rate variance for March is:
Outsourcing Restrictions
Policies or practices aimed at limiting the transfer of jobs or tasks to external contractors or locations, often to protect domestic employment.
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Positions of employment that are represented by a labor union, offering benefits such as collective bargaining rights and union protection.
Unionized Employers
Employers that have their workforce represented by a union for the purposes of collective bargaining and labor relations.
Better Benefits
Enhanced or improved employment benefits, including health insurance, retirement plans, or vacation time, often negotiated for by employees or unions.
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