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When listening to another person, good communication techniques recommend expressing your opinion as soon as possible.
Spending Variance
The difference between the actual amount spent on a budget item and the amount that was expected or budgeted.
Indirect Labor
The labor costs of janitors, supervisors, materials handlers, and other factory workers that cannot be conveniently traced to particular products.
Direct Labor-Hours
The total hours worked by employees directly involved in the production process.
Spending Variance
This refers to the difference between the budgeted amount of spending and the actual amount spent.
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