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Checking account balances are included in
Variable Overhead Efficiency Variance
The difference between the actual variable overheads incurred and the standard cost of those overheads for the actual production level.
Electrical Motor
A device that converts electrical energy into mechanical energy, used in a multitude of applications from household appliances to industrial machinery.
Standard Labor-Hours
The predetermined amount of labor time estimated for the completion of a task or production of goods under normal conditions.
Machine-Hours
The total hours that machines are in operation during the production process, used as a basis for allocating manufacturing overhead.
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