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The diaphragm's main function is to
January
January is the first month of the year in the Gregorian calendar, often associated with new beginnings and resolutions.
Variable Overhead Efficiency Variance
The difference between the standard cost of variable overheads based on expected efficiency and the actual variable overheads incurred.
Month
A unit of time, approximately 1/12th of a year, based on the Gregorian calendar.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected variable overhead based on standard costs.
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