OSMAN, Reshna et al. Variance analysis of direct material and direct labor costs. British Journal of Interdisciplinary Research, [S. l.], v. 3, n. 12, p. 62–70, 2026. DOI: 10.31039/bjir.v3i12.133. Disponível em: https://britishjir.org/index.php/bjir/article/view/133. Acesso em: 25 sep. 2026.