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An iMac personal computer from Apple can be classified according to all of the following categories except which?
Budget Variance
Budget Variance is the difference between the budgeted or planned amounts and the actual amounts spent or earned, used to evaluate financial performance.
Standard Hours
The expected amount of time required to produce a single unit or a batch of units under normal operating conditions.
Predetermined Overhead Rate
The rate used to allocate manufacturing overhead to individual products or job orders, calculated before the period begins based on estimated costs and activity levels.
Electrical Motor
A device that converts electrical energy into mechanical energy, typically used to power machines or vehicles.
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