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In a typical healthy heart,ejection fraction is between 80% and 85%.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products, calculated before the period begins based on estimated costs.
Variable Overhead
Costs that vary with the level of production output, such as utilities or indirect materials, but are not directly traceable to a specific unit of product.
Efficiency Variance
The difference between the actual input used to produce a good or service and the standard input expected, used to measure performance.
Fixed Manufacturing Overhead
Costs in the manufacturing process that do not change with the level of production, such as rent, salaries, and depreciation.
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