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To change the size of a WordArt drawing object,select the Edit Text button on the INSERT tab.
Fixed Manufacturing Overhead
Indirect manufacturing costs that remain constant regardless of the level of production, such as salaries of managers and depreciation of factory equipment.
Standard Machine-Hours
The predetermined amount of machine time estimated or allocated for the production of a unit or batch of products, used for costing and efficiency measurements.
Variable Overhead Rate
The ratio of variable overhead costs to a related activity driver, often used in cost accounting.
Overhead Efficiency
A measurement of how effectively a company uses its overhead costs in generating revenue.
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