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The ratio of currency to deposits is the
Predetermined Fixed Manufacturing Overhead Rate
A rate used to allocate fixed manufacturing overhead to products based on a predetermined activity level.
Fixed Manufacturing Overhead Budget Variance
The difference between the actual fixed manufacturing overhead costs and the budgeted fixed overhead costs.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred during production and the standard cost of variable overhead allocated for the actual production volume.
Fixed Overhead Volume Variance
The difference between the budgeted and actual fixed overhead costs, attributed to the variance in the volume of production.
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