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Which of the following tools is not included in the Analysis ToolPak?
Manufacturing Overhead Budget
A financial plan that estimates the indirect costs associated with manufacturing, including utilities, salaries, and maintenance.
Direct Labor-Hour
A measure of the labor directly involved in manufacturing or service provision, calculated in hours.
Variable Overhead Rate
A rate that fluctuates with changes in production levels or business activity, applied to allocate variable overhead costs to products or services.
Cash Disbursements
The outflow of cash for expenses, investment purchases and other payments.
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