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In discussing the issue of parental discipline,which of the following professionals would be least likely to remind parents that it's important to consider how the child views being punished?
Direct Labor Cost Variance
The difference between the budgeted cost of direct labor and the actual cost incurred.
Cost Variance
The difference between the expected (budgeted) cost and the actual cost incurred.
Actual Costs
The real, observed expenditures incurred as opposed to estimated or standard costs.
Standard Costs
Predetermined or estimated costs of manufacturing, selling, and administrative activities, used for budgeting and assessing performance.
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