Arrival of new manufacturing techniques and labor variance
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Arrival of new manufacturing techniques such as automation, flexible manufacturing systems, and cluster or cell manufacturing has?
Emphasized the importance of direct labor variances.
Not had an effect on the importance of direct labor variances.
De-emphasized the importance of direct labor variances.
Made direct labor variances obsolete.
None of the above.
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This explains the impact of arrival of new manufacturing techniques on labor variances.
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