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________, the fear of dirt and germs, is a common phobia.
Overhead Controllable Variance
The difference between actual and budgeted overhead costs that is directly manageable or controllable by management.
Fixed Overhead
Indirect costs of production that are not affected by the volume of production, such as rent, salaries, and utilities.
Materials Price Variance
The difference between the actual cost of materials used in production and the expected (or standard) cost.
Production Department
A specific division within a company focused on the manufacture of goods and products.
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