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Which of the following statements is incorrect about digital signatures?
Fixed Component
A cost that does not change with the level of output or activity over a particular period of time.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead to individual units of production, based on estimated costs rather than actual costs.
Volume Variance
A measurement of the difference between the actual production volume and the expected (or budgeted) production volume, affecting the costs incurred.
Variable Component
A cost associated with the production of goods or services that varies with the level of output or sales.
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