Examlex
Which of the following does not result in immediate changes in the available balance at the bank?
Direct Labor Hour
A measure of the labor time specifically involved in the direct manufacture of products, not including indirect tasks.
Direct Labor Rate Variance
It's a measure used in cost accounting to determine the difference between the actual labor cost per hour and the expected (or standard) cost per hour.
Direct Labor Time Variance
The difference between the actual time taken to manufacture a product and the standard time expected, multiplied by the wage rate, indicating inefficiency or efficiency in production.
Standard Hours Per Unit
The predetermined amount of time expected to be required to produce one unit of a product under standard operating conditions.
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