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Which of the following may be a Brønsted-Lowry base?
Standard Fixed Manufacturing Overhead Rate
The predetermined rate used to apply fixed manufacturing overhead to products, based on an estimate of total fixed manufacturing costs and an allocation basis.
Actual Fixed Overhead Costs
The real costs incurred for fixed overhead during a specified accounting period.
Budgeted Activity
The planned level of output or activity for a specific period, used for planning and control purposes.
Labor Rate Variance
The difference between the actual hourly wage paid to workers and the expected wage, multiplied by the actual hours worked.
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