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When a function just needs to use a copy of an argument passed to it, the argument should normally be passed by value.
Support Department Costs
Expenses incurred by departments that do not directly produce goods or services but provide necessary support to production departments, such as human resources or maintenance.
Production Departments
Specific areas or units within a manufacturing facility where different stages of the production process are carried out.
Budgeted Amounts
Estimated financial figures used for planning during a specific period, including income, expenses, and capital expenditures.
Fluctuations
Variations or changes in level, degree, or value that occur over time.
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