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The notion of "dragons and tigers" represent the dynamic forces of:
Fixed Factory Overhead Volume Variance
The difference between the budgeted and actual fixed overhead costs attributed to a variation in produced or achieved volumes of goods.
Actual Hours
The real number of hours worked by employees, often used in comparing to budgeted or standard hours for performance analysis.
Standard Hours
The set amount of time expected for a task or job to be completed, often used in planning and efficiency analysis.
Units Produced
The total number of finished items or products created by a production process or manufacturing operation.
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