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Morphine and heroin are
February
The second month in the Gregorian calendar, recognized for its 28 days in regular years and 29 days during leap years.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead based on hours worked and the standard cost of variable overhead for the actual hours worked.
Variable Overhead Rate Variance
The difference between the actual variable overhead costs incurred and the standard costs expected for the actual production level.
Standard Cost
A financial estimate used to set a cost benchmark for manufacturing products, based on expected direct material, direct labor, and overhead costs.
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