Anchor: (2) The difference for a year or less between the elements (direct material, direct labor, factory overhead) of standard cost and actual cost.
Entailed: There is a difference between a standard cost and an actual cost. 
Contradiction: There is no difference between standard cost and actual cost. 
Contradiction: The president and the House Republicans worked together to pass legislation.
Contradiction: A singer is in front of a cheering crowd.
Contradiction: The water is clean
Contradiction: A lady from France is shooting a bow and arrow while a lady is behind her.