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Rogue representations (Brown,2004) may be created by experiences which include:
Variable Factory Overhead
Costs of manufacturing that vary with the level of production output, such as utility costs for machinery.
Controllable Variance
The difference between the expected cost and the actual cost that management has the power to influence or control.
Fixed Factory Overhead
Regular, consistent expenses incurred in the operation of a factory that do not vary with production level, such as rent, salaries, and insurance.
Volume Variance
The difference between the expected volume of production and the actual volume, which impacts the allocation of fixed costs in some costing systems.
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