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In counseling, a 15-year-old client reports that he has repeatedly had to leave his classroom because there was a spider near his desk. He knows that his fear of spider is "over the top," but he reports he cannot stay near one. When using the DSM-IV-TR, you would probably first consider:
Variable Overhead Efficiency Variance
The difference between the expected and actual variable overhead costs, based on the efficient use of production resources.
Variable Overhead Efficiency Variance
The difference between the budgeted and actual variable overhead costs, attributable to differences in the efficiency of utilizing resources.
Variable Overhead Rate Variance
The discrepancy between the actual incurred variable overhead and the anticipated variable overhead as per standard costing.
Lubricants
Substances that are applied to surfaces to reduce friction and wear between moving parts.
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