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A(n) _______ directs, controls, and plans the work of others and is responsible for results.
Standard Cost
A predetermined cost of manufacturing a single unit or a number of product units during a specific period under current or anticipated conditions.
Standard Hours
The set number of hours that is expected to be used to complete a certain task or job in a manufacturing or project setting.
Actual Hours
The real number of hours worked or spent on a specific task or project, as opposed to planned or estimated hours.
Direct Labour Rate Variance
The difference between the actual wages paid to workers and the standard cost of those wages for the actual hours worked.
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