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A substitute counteracts the leadership style and prevents the leader from displaying certain behaviors.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected (or standard) costs based on the predetermined overhead rate.
Month
A unit of time, roughly based on the period of the lunar cycle, used in calendars to divide the year.
Fixed Manufacturing Overhead
The consistent, unchanged costs associated with manufacturing a product or service regardless of the output level.
Work in Process
Refers to materials that are in the process of being transformed into finished goods in a manufacturing environment.
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