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Factors that can increase counselors' vulnerability to impairment include all of the following EXCEPT
Raw Materials
Basic materials and substances used in the initial stages of production before undergoing further processing or manufacturing.
Materials Price Variance
The difference between the actual cost of raw materials and the expected (or standard) cost, which can indicate purchasing efficiency.
Variable Manufacturing Overhead Standards
Benchmark metrics or rates used to allocate variable overhead costs based on actual production volumes.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected variable overhead based on standard cost rates.
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