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Cognitive learning theorists today agree that mental processes, such as expectations and cognitive representations, play a role in operant conditioning.
Variable Cost
Costs that change in proportion to the level of activity or production volume of a company.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, multiplied by the standard cost per unit.
Actual Usage
The real amount of resources consumed or utilized in the production of goods or provision of services.
Standard Material
A benchmark or norm for the quality and type of materials used in the production of goods, aiding in cost control and budgeting.
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