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The reason for properly grounding tools and equipment is simple. If the insulation on a conductor becomes damaged or an energized conductor comes loose from a terminal connection in a piece of equipment, it is possible to __________ the surfaces that these conductors come in contact with. If the equipment is not properly grounded and someone comes in contact with an electrified surface, __________ or __________ could occur.
Manufacturing Overhead
All indirect costs associated with manufacturing a product, such as factory maintenance, utilities, and quality control.
DLH
The hours of work performed by workers directly involved in the manufacturing process, serving as a basis for allocating labor costs.
Volume Variance
The difference between the expected volume of production or sales and the actual volume, affecting costs or revenues.
Variable Overhead Efficiency Variance
A calculation used to measure the efficiency with which a firm uses its variable overhead resources, based on the difference between actual and expected usage.
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