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Which spent the most money in 2012?
Volume Variance
A measurement of the difference between the actual production volume and the expected (or budgeted) production volume, affecting the costs incurred.
Variable Component
A cost associated with the production of goods or services that varies with the level of output or sales.
Predetermined Overhead Rate
A rate calculated before the accounting period begins, used to apply manufacturing overhead costs to products by estimating fixed and variable manufacturing overhead costs for the coming period.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead to individual units of production, based on estimated costs.
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