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Jimmy Carter
Variable Manufacturing Overhead
The costs that vary with production volume, such as indirect materials, utilities, and labor involved in the manufacturing process.
Machine-Hour
A measure of production output or activity based on the number of hours a machine is operated.
Fixed Manufacturing Overhead
A consistent cost incurred during manufacturing that does not vary with the level of production, such as salaries of managers or rent.
Cooling Coil
A component used in refrigeration and air conditioning systems to transfer heat and cool down air or liquids passing through it.
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