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Decide which of the two given functions is linear and find its equation.
Actual Production
The real, quantifiable amount of goods or services produced by a company within a specific period.
Fixed Factory Overhead Volume Variance
A measure used in managerial accounting to assess the difference between the budgeted and the actual volume of production, affecting fixed overhead costs.
Standard Fixed Overhead Rate
Rate calculated by dividing the budgeted fixed overhead by the standard activity index (like labor hours or machine hours) expected.
Productive Capacity
The maximum output a system, entity, or project can produce over a specific period under normal conditions.
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