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According to the Atomic Materialist Philosophy, Certain Things Are Regarded

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According to the atomic materialist philosophy, certain things are regarded as "real" and other things as merely "imaginary." Which of the following is [or are] regarded by this philosophy as real?

Distinguish between variable, fixed, and total factory overhead variances.
Apply concepts of factory overhead variances to real data, including fixed overhead volume and controllable variances.
Analyze the impact of external factors on standard cost variances.
Comprehend the formulae and calculation methods for standard cost variances.

Definitions:

Determinism

The theory that all events, including human behavior, are ultimately determined by causes external to the will; some philosophers argue that this implies the absence of free will.

Free Will

The concept that humans are capable of making choices independent of external forces or predestination.

Predictable

Capable of being forecasted with a high degree of accuracy; the quality of being known before it happens.

Determinism

The philosophical doctrine that all events, including human action, are ultimately determined by causes external to the will.

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