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Kyle, Inc. has collected the following data on one of its products. The direct materials quantity variance is:
Trapezius
A large triangular muscle extending over the back of the neck and shoulders, involved in moving, rotating, and stabilizing the scapula and extending the head at the neck.
Spinal Accessory
Pertains to the eleventh cranial nerve (accessory nerve) that supplies the sternocleidomastoid and trapezius muscles, facilitating shoulder and neck movements.
Axillae
The underarm area of the body, where the arm connects to the shoulder, containing sweat glands and lymph nodes.
Inguinal Area
The region of the lower abdomen just above the groin, where the leg meets the torso, often associated with hernias.
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