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Explain why you do not need to back up installed applications in most situations.
Variable Manuf. Overhead
Costs that vary with the level of production, such as indirect materials and utilities used in manufacturing.
Variable Overhead Spending Variance
The difference between actual variable overhead costs and the budgeted costs for the actual level of activity, indicating overspending or underspending.
Labour Efficiency Variance
The difference between the budgeted labor hours or costs and the actual labor hours or costs incurred.
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