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Which of the following is NOT a CISSP concentration?
Variable Manufacturing Overhead
Manufacturing costs that vary in total directly with changes in production volume, such as utility costs or raw material consumptions.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a specific product.
Actual Hours
The real number of hours worked, as opposed to planned or scheduled hours.
Standard Cost System
An accounting method that uses cost estimates for materials, labor, and overhead to control business costs.
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