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To be successful, a parts counter person must possess all the following skills EXCEPT:
Variable Overhead
The indirect expenses that fluctuate with the level of production activity, such as utilities for the manufacturing plant.
Overhead Absorption Rate
Budgeted overhead divided by budgeted volume. Also called overhead application rate.
Direct Labor Hours
The total hours worked by employees directly involved in the manufacturing process.
Standard Volume
The amount of volume the plant would have generated if each unit of product manufactured used precisely the standard unit of volume allowed.
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