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The physical response to a stressor has little variance in intensity from person to person.
Fixed Manufacturing Overhead Rate
A consistent charge per unit of production or period that allocates the total fixed manufacturing overhead costs.
Variances
The difference between expected and actual performance or costs in business operations.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process, often used as a basis for allocating manufacturing overhead costs.
Standard Cost System
A system of accounting that uses cost standards for costing materials, labor, and overhead.
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