Examlex
A 14th species that descended from the original ancestral finch, the Cocos Island finch, is endemic to its namesake island, located 550 km off Costa Rica. The Cocos Island finch is genetically much more similar to the tree finches than is the vegetarian finch, yet it is classified in its own genus Pinarolaxias. Moreover, the Cocos Island finch and the vegetarian finch are the two finch species that are most genetically different from the ancestral Galápagos finch. Thus, if classification is to reflect evolutionary relationships, the vegetarian finch should
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Direct Labor-Hours
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Variable Overhead
Costs that vary with the level of production output, such as utilities for manufacturing equipment, which are not fixed.
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An estimated or pre-determined cost of manufacturing a product or performing a service, used for budgeting and performance evaluation.
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