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Find the slope-intercept form of the line passing through the points.
Quantity Standard
A predetermined measure of the amount of input that should be used in the production of a single unit of product or service.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the expected (or standard) amount based on efficient operations.
Standard Costing System
A cost accounting system that uses cost estimates for material, labor, and overhead to calculate a standard cost for products.
Variable Manufacturing Overhead
Manufacturing costs that vary in direct proportion to changes in production volume, such as utilities and indirect materials.
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