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Attributions try to
Total Factory Overhead Cost Variance
The difference between the actual factory overhead incurred and the expected (or standard) overhead costs.
Actual Hours
The actual number of hours worked or spent on a specific task or project, compared to planned or estimated hours.
Standard Hours
A predetermined or established amount of time within which a task or job is expected to be completed.
Units Produced
The total volume or number of items manufactured during a given period.
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