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Dana is pragmatic; as a manager of supply chain, she accepted a transfer to do the same job in a smaller community because house prices were lower and she felt she could acquire a larger house for her family at a lesser cost. She is likely a member of which of the follow demographic groups?
Variable Overhead
Costs that vary with the level of production or sales, such as utilities or hourly wages, that are not directly tied to a specific product.
Direct Labor-hours
Sum total of hours expended by workers directly active in the manufacturing domain.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected variable overhead based on standard cost.
Variable Manufacturing Overhead
Costs in the manufacturing process that change with the level of production output, such as utilities and materials used in production.
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