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A Chief Information Security Officer (CISO is reviewing and revising system configuration and hardening guides that were developed internally and have been used several years to secure the organization's systems. The CISO knows improvements can be made to the guides. Which of the following would be the BEST source of reference during the revision process?
Fixed Overhead
Regular, unchanging costs associated with running a business, such as rent, salaries, and utilities, that do not fluctuate with production volume.
Work in Process
Refers to the cost of the unfinished goods in the manufacturing process including labor, material, and overhead.
Materials Price Variance
The difference between the actual cost of direct materials and the standard cost multiplied by the actual quantity purchased or used.
Raw Materials
Basic materials used in the production or manufacturing process, before being transformed into finished goods.
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