Examlex
Which of the following is NOT a key dimension of buyer-seller relationships in business markets?
Direct Labor-hours
The complete tally of hours that workers, directly involved in making products or providing services, spend working.
Actual Direct Labor Cost
The total expense of labor directly involved in the production of goods or services, as it actually occurred.
Labor Rate Variance
Labor rate variance measures the difference between the actual labor costs incurred and the expected (or standard) labor costs, indicating discrepancies in wage rates or labor efficiency.
Actual Direct Labor Rate
The actual wage rate paid to workers, as opposed to the expected or standard rate used in budgeting or costing.
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