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The text identified which of the following personnel expenses for any organization?
Unused Capacity
Resources available for use that are not being employed in production, often representing inefficiency.
Estimated Activity
An approximation of the level of effort, production volume, or usage that forms the basis for budgeting and costing activities.
Activity at Capacity
Refers to the maximum level of work that an organization can achieve with its current resources and constraints.
Predetermined Overhead Rate
An estimated overhead rate used to assign manufacturing overhead costs to products or job orders, based on a planned activity level.
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