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Encryption protection is least likely to be used in which of the following situations?
Budget Variance
The difference between what was budgeted or planned for an operation and what actually occurred.
Fixed Manufacturing Overhead
Indirect manufacturing costs that remain relatively constant regardless of the level of production, including salaries of managers and depreciation of factory equipment.
Work in Process
Materials and goods partially completed during the production process; inventory that is in-between raw materials and finished goods.
Volume Variance
The difference between the budgeted amount of overhead based on standard production volumes and the actual overhead incurred, due to changes in production volume.
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