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Three criteria used for classification of the atmosphere explained in the text are
Dual Rate System
A method of cost allocation where costs are divided into fixed and variable categories, with each being allocated differently.
Variable Overhead Rate
A measure used to estimate the variable costs that a business incurs during the production of a good or service.
Direct Labor Hours
The amount of time spent by workers directly involved in manufacturing a product.
Direct Materials
Raw materials that can be directly linked to the production of specific goods or services in a manufacturing process.
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