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Use the following cost information to calculate the direct labor rate and efficiency variances and indicate whether they are favorable or unfavorable.
Radiograph
A record produced on a photographic plate, film, or paper by the action of X-ray or radium.
Photographic Plate
An early type of photography that uses a flat glass surface coated with a photosensitive chemical to capture images, now mostly replaced by digital methods.
Radium
A naturally occurring radioactive metal that was historically used in cancer treatment due to its radiation.
Contraindication
A specific situation or condition under which a particular treatment or procedure should not be used because it may be harmful.
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