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What is the difference between traceable costs and common costs?

What is the difference between traceable costs and common costs?
What are the four segments of

a traditional balanced scorecard?

Annapolis Company completes job #601 which has a standard of 510 labor hours at a standard rate of $18.10 per hour. The job was completed in 560 hours and the average actual labor rate was $19.60 per hour. What is the labor rate variance? A negative number indicates a favorable variance and a positive number indicates an unfavorable variance

 
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