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Felicia is very warm and accepting to both of her two children, but she also sets firm rules that the children must follow with very few exceptions. According to Baumrind, the characteristics that best describe her are:
Standard Labour Rate
A predetermined rate of pay established for work performed, used in budgeting and costing calculations.
Price Variance
A variance that is computed by taking the difference between the actual price and the standard price and multiplying the result by the actual quantity of the input.
Direct Material
Direct Material includes raw materials that are directly incorporated into a finished product and can be easily traced to the product itself.
Standard Cost
A predicated cost for a product or service, under normal conditions, used for budgeting and performance evaluations.
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