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Which of the following is not a component of equity?
Overhead Costs
Ongoing expenses related to the operation of a business, such as rent, utilities, and insurance, that are not directly tied to production.
Overhead Volume Variance
The difference between allocated overhead based on standard hours allowed and the actual overhead incurred, reflecting efficiency in utilizing resources.
Normal Capacity Hours
A calculation of the maximum amount of work that an organization can complete in a given period under normal conditions.
Standard Hours Allowed
The estimated amount of time that should be required to complete a specific amount of work under normal conditions.
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