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Apples and pears are:
Variable Factory Overhead
Costs of manufacturing that fluctuate with the level of production output, such as utilities and raw materials.
Total Factory Overhead Cost Variance
The difference between the actual overhead costs incurred and the standard overhead costs previously estimated for a production process.
Standard Costs
Pre-determined or estimated costs of manufacturing a product or providing a service, used as targets or benchmarks.
Variances
Differences between planned financial outcomes and the actual results, used for budgetary control and operational analysis.
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