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Self-management is not an essential skill for career success.
Materials Price Variance
The difference between the actual cost of raw materials and the expected (standard) cost, used in budgeting and financial analysis to gauge purchasing efficiency.
Direct Materials
Raw materials that are directly used in the manufacturing of a product and are easily traceable to the final product.
Direct Labor Variances
The difference between the budgeted or standard cost of direct labor for actual production and the actual cost incurred for direct labor.
Direct Labor
The work of factory employees that can be directly traced to the product being manufactured.
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