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Recently, Curtis Gibson had an interview for the position of a senior manager at a transit service. At the interview, the interviewer made a passing remark about how policies can make or break the best economy in the world. Immediately, Curtis launched into a discussion of how true the interviewer was, substantiating his claim with stories from real economies around the world. Similarly, when the interviewer suggested that Curtis work the earlier shift because, if selected, he would have to commute a significant bit to reach work, Curtis vehemently agreed, saying, "You couldn't be more right." Which of the following impression management techniques is Curtis using?
Standard Cost System
A cost accounting system that estimates costs based on standard efficiency and material usage rates, then compares them with actual costs to identify variances.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost allocated, based on the actual activity levels.
Manufacturing Overhead
All manufacturing costs except direct materials and direct labor.
Standard Cost System
A cost accounting system that utilizes standard costs for material, labor, and overhead to estimate the cost of goods produced or services rendered.
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