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The two most basic stages of editing film would be the
Variable Overhead Rate Variance
The difference between the actual variable overhead costs incurred and the expected costs based on standard rates and actual production levels.
Direct Labor-hours
The grand total of working hours by employees who directly contribute to the manufacturing pipeline.
Variable Overhead
Costs that fluctuate with production volume, such as utility expenses or materials costs, which increase or decrease as production levels change.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected (or standard) variable overhead based on the predetermined rate.
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