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1. Purchase-price variance 2. Usage variance 3. Direct labor rate variance 4. Efficiency variance 1. Purchase-price variance 2. Usage variance 3. Direct labor rate
1. Purchase-price variance 2. Usage variance 3. Direct labor rate variance 4. Efficiency variance 1. Purchase-price variance 2. Usage variance 3. Direct labor rate variance 4. Efficiency variance Favorable Unfavorable
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