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It is difficult to establish that race and IQ are linked because:
Variable Overhead
Costs that vary with the level of production or sales, such as utilities or hourly wages, that are not directly tied to a specific product.
Direct Labor-hours
Sum total of hours expended by workers directly active in the manufacturing domain.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected variable overhead based on standard cost.
Variable Manufacturing Overhead
Costs in the manufacturing process that change with the level of production output, such as utilities and materials used in production.
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