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A(n) ____ program interacts with a DBMS, which in turn interacts with the database.
Production Volume Variances
The difference between the budgeted and actual volume of production, impacting the allocation of fixed overhead costs.
Standard Costs
The predetermined, estimated costs of manufacturing a single unit or a number of products during a specific period for budgetary and inventory valuation purposes.
Unit Costs
The cost incurred to produce, store, or purchase one unit of a product or service.
Standard Costing Systems
Accounting methods that use standard costs for direct materials, labor, and overhead to assess the efficiency of operations.
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