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Read the following draft paragraph, and then select the letter of the sentence in each set below that is the best revision.
My niece is a ballet dancer. She has been accepted to the Dance Theater of Harlem. She will probably be a member of a professional dance company sometime in the future. She loves to dance. She has been dancing since she was five years old. She dances solo and also as a member of the ballet corps. I always enjoy attending her performances.
Which sentence is the best revision?
Fixed Manufacturing Overhead
Costs that do not vary with the level of production or sales, such as rent, property taxes, and salaries of permanent employees.
Variable Manufacturing Overhead
Costs of manufacturing that fluctuate with the level of production, such as utilities or commissions, excluding direct materials and direct labor.
Fixed Manufacturing Overhead
Indirect production costs that remain constant, regardless of the level of production output, such as salaries or rent.
Direct Labor-Hours
An accounting metric denoting the hours worked by employees directly involved in manufacturing goods or providing services, crucial for cost allocation and pricing.
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