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John Brown was noted for all of the following except
Volume Variance
The difference between the budgeted and actual volume of production, affecting fixed costs per unit and overall profitability.
Budgeted Overhead Costs
Estimated costs related to the indirect costs of production or operations planned for a specific period.
Standard Hours Allowed
The number of hours that should have been worked for the actual level of output.
Overhead Costs Applied
Refers to indirect costs allocated to a cost object (like a project, product, or department) using a predetermined rate.
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