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An optical mouse is _____.
Labor Rate Variance
The difference between the actual cost of labor and the budgeted cost of labor, based on the standard rate and actual hours worked.
Variable Overhead Rate Variance
The difference between the actual variable overhead costs incurred and the expected costs based on the standard variable overhead rate.
Materials Quantity Variance
The deviation between the realized quantity of materials consumed in production and the forecasted quantity, multiplied by the set cost per unit.
March
The third month of the year in the Gregorian calendar, known for marking the change from winter to spring in the Northern Hemisphere.
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