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Which is NOT a feature found in protozoans?
Materials Quantity Variance
The variance between the actual and projected amounts of materials consumed in manufacturing, multiplied by the unit's standard cost.
Standard Cost
An estimated or pre-determined cost of manufacturing a product, which is used for budgeting and performance evaluation.
Fixed Overhead Volume Variance
The difference between the budgeted and actual fixed overhead costs, attributed to variations in production volume.
Fixed Overhead Budget Variance
This variance measures the difference between the actual fixed overhead costs incurred and the budgeted fixed overhead costs. It helps identify discrepancies in planned versus actual spending.
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