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The difference between the actual variable overhead rate and the standard variable overhead rate,multiplied by the actual amount of the cost driver,is the:
Long-Run Supply
The relationship between the price of a product and the quantity of the product a firm is willing to supply, considering all inputs are variable and adjusting to new market conditions over time.
Resource Supply
The total availability of resources, such as raw materials, labor, and capital, which can be used for production.
Marginal Revenue Product
The additional revenue generated by employing an additional unit of a resource, such as labor or capital.
Input Price
The cost associated with purchasing the raw materials or factors of production used in the creation of goods or services.
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