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-Identify the structure labeled "f."
Variable Manufacturing Overhead
Indirect production costs that fluctuate with the level of output, including utilities and supplies that vary with production volume.
Labor Rate Variance
The difference between the actual hourly labor rate and the standard rate, multiplied by the number of hours worked during the period.
Overhead Rate Variance
Overhead Rate Variance is the difference between the actual overhead costs incurred and the overhead costs allocated based on a predetermined rate.
Variable Overhead Efficiency Variance
The difference between the actual hours taken to produce an item and the standard hours expected, multiplied by the standard variable overhead rate.
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