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Comparing the standard variable manufacturing overhead costs based on standard hours with the standard variable manufacturing overhead based on actual hours provides:
Bystander Intervention
The act of stepping in to help or prevent harm when witnessing an emergency or a situation where someone is in need.
Intrinsic Motivation
The internal drive to perform an activity for its own sake and personal rewards, rather than for some external reward or pressure.
Preference for Consistency
A psychological trait that denotes a person's desire to maintain uniformity and coherence among their beliefs, values, and actions.
Self-Control
The ability to regulate one's emotions, thoughts, and behaviors in the face of temptations and impulses.
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