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Divide.
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Productive Capacity
The maximum output a system, entity, or project can produce over a specific period under normal conditions.
Direct Labor Hour
A measure of the amount of time spent by workers directly manufacturing a product or providing a service, used for cost allocation.
Fixed Factory Overhead Volume Variance
A variance that measures the difference between the budgeted and actual fixed factory overhead costs, attributing changes to fluctuations in production volume.
Fixed Overhead
Costs associated with running a business that do not change with the level of production or sales, such as rent, salaries, and insurance.
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