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________ Are Computer Systems That Incorporate the Decision Rules Used

question 105

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________ are computer systems that incorporate the decision rules used by people who are considered to have proficiency in a certain area.


Definitions:

Direct Labor-hours

The total hours worked by employees directly involved in the manufacturing process or producing a service, often used as a basis for allocating overhead costs.

Direct Materials

Raw materials that can be directly associated with the production of specific goods or services.

Standard Cost Card

A document that lists the expected costs of materials, labor, and overhead associated with producing a particular product or performing a service.

Materials Quantity Variance

The difference between the actual quantity of materials used in production and the standard quantity allowed, multiplied by the standard cost per unit.

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