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Graduate degree programs in counseling attempt to ensure their graduates are competent counselors by doing all of the following EXCEPT:
Variable Overhead
Costs that vary with production output, such as utilities or raw materials, but are not directly tied to a specific unit of production.
Operating Results
The financial outcomes achieved from a company's core business operations.
Variable Factory Overhead
Costs of production that fluctuate with the level of output, including utilities and materials not directly tied to a product's manufacture.
Controllable Variance
The difference between actual and budgeted figures that is within the control of a manager, used for assessing performance.
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