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Instructions: Identify the terms and briefly state their historical significance..
puja
Direct Materials
Raw materials that are directly traceable to the manufacturing of a specific product.
Fixed Costs
Expenses that do not change with the level of production or sales, such as rent, salaries, and loan payments.
Flexible Budget
A flexible budget adjusts to changes in actual revenue or other activity levels, allowing for more accurate budget comparisons.
Machine Hours
A measure of production or work volume through the number of hours a machine is operated.
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