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Whyare product cost variances (DM, DL, MOH) broken down and separated into price & quantity variance or rate & efficiency variance.What is the purpose and

  1. Whyare product cost variances (DM, DL, MOH) broken down and separated into price & quantity variance or rate & efficiency variance.What is the purpose and what information do these additional variances provide?
  2. How do you balance a company's need to succeed and make money, as well as the need to not ask workers for perfection?Is there a middle ground, what do you think?

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