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Chiropractors diagnose and treat malalignment conditions,especially of the spine.
Fixed Overhead Budget Variance
This term refers to the difference between the budgeted fixed overhead costs and the actual fixed overhead costs incurred.
Standard Fixed Manufacturing Overhead Rate
The predetermined rate used to apply fixed manufacturing overhead to products, based on an estimate of total fixed manufacturing costs and an allocation basis.
Actual Fixed Overhead Costs
The real costs incurred for fixed overhead during a specified accounting period.
Budgeted Activity
The planned level of output or activity for a specific period, used for planning and control purposes.
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