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________ can be achieved by rolling up a data cube to the smallest level of aggregation needed,reducing the dimensionality,or dividing continuous measures into discrete intervals.
Standard Maintenance Cost
The anticipated cost of regular upkeep and maintenance of equipment or property, based on historical data or industry standards.
Machine-Hours
A measure of the amount of time machines are used in the production process, often used as an allocation base for assigning overhead costs.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected variable overhead based on the predetermined overhead rate and actual activity level.
Standard Machine-Hours
A predetermined measure of the amount of machine time required to produce a unit of product under normal operating conditions.
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