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Estimate the slope of the tangent line to the graph of the following function at the point .
Please round the answer to the nearest whole number.
Controllable Variance
The difference between actual and budgeted performance that can be directly managed or controlled by responsible managers.
Actual Direct Labor Hours
The actual amount of labor time spent on producing goods, tracked to assess efficiency and productivity.
Management By Exception
A management strategy where managers intervene only when performance deviates significantly from standards, allowing them to focus on significant issues.
Variances Reports
Financial reports that compare actual financial results to the budgeted or standard costs, highlighting deviations.
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