Examlex
Which of the following is not a form of bias?
Raw Materials
Primary substances or components that are converted through the manufacturing process into a finished product.
Quantity Variance
The difference between the actual quantity of materials or labor used in production and the expected quantity, based on standard costs.
Direct Labor-Hours
The gross hours worked by personnel directly implicated in production operations.
Materials Quantity Variance
The deviation of the actual material usage in manufacturing from the expected standard usage, multiplied by the cost per unit according to standard pricing.
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