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Impediments to organizational change are found at the organization, group, and individual levels.
Fixed Overhead Budget Variance
The difference between actual fixed overhead costs and the budgeted or expected fixed overhead costs.
Volume Variance
A measure of the difference between the budgeted and actual volume of production, impacting costs.
Overhead Variances
The difference between actual overhead costs and the budgeted or standard overhead costs.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to products or job orders, calculated before the costs are actually incurred.
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