DOW JONES INDUSTRIAL AVERAGE (DIA) is an index that tracks the daily share value of 30 large US companies listed on the New York Stock Exchange. The Dow Jones generally mirrors the exchange as a whole.
MANNING VARIANCE is the difference between the amount of time that was expected to be worked at a machine-paced workcenter, based on the amount of receipts of the parent part, and the actual amount of labor hours recorded at the workcenter.
DISCRETIONARY means it is not mandatory, it is up to the individual or company.
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