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Which of the following is not true of the RuntimeException class?
FOH Budget Variance
The difference between the actual and budgeted factory overhead costs over a certain period, indicating under or overspending.
Work in Process
Inventory that includes materials that have begun the production process but are not yet completed products.
Retained Earnings
The accumulated net income of a company that is retained by the company rather than distributed to shareholders as dividends.
Materials Price Variance
The difference between the actual cost of materials and the standard cost, multiplied by the quantity used.
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