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Solve the system of equations using substitution.
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Supplies Cost
The expense incurred to acquire supplies necessary for the production of goods or the operation of a business.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead costs incurred and the expected variable overhead costs based on standard cost accounting practices.
Direct Labor-hours
The whole amount of production time by workers intimately involved in manufacturing.
Variable Manufacturing Overhead
Indirect manufacturing costs that fluctuate with production volume, such as utilities and indirect materials.
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