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New Apps Company develops "Browser Lite" software,which speeds the display of graphics on Web sites.Browser "Lite" has the most copyright protection under
Overhead Cost Variance
The difference between the actual overhead costs incurred and the standard or expected overhead costs.
Standard Cost Card
A document that lists the standard costs associated with producing a product, including materials, labor, and overhead rates.
Direct Labor Hour
Direct labor hour refers to the time spent by workers directly involved in the production of goods or services.
Overhead Applied
A portion of overhead costs assigned to a particular cost object based on a predetermined rate.
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