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Air is considered:
Variable Factory Overhead Controllable Variance
The difference between the actual variable overhead costs incurred and the standard variable overhead expenses expected, which can be controlled or influenced by management.
Standard Factory Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual units of production, based on a certain base such as labor hours or machine hours.
Direct Labor Hour
A measure of the amount of time an employee spends producing goods or services, directly associated with the product's cost.
Normal Capacity
Represents the average production level expected over a specific period under normal operating conditions.
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