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For a tort to be considered as an assault it must involve an intent to do harm.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost allocated, based on the actual activity level.
Variable Overhead Standards
The predetermined costs associated with variable overheads that are expected to be incurred under normal operating conditions.
Direct Labor-hours
The total hours worked directly on manufacturing a product or providing a service, used as a basis for allocating labor costs in product costing.
Quantity Standard
Pre-determined measure set for the amount of input that should be used in producing a unit of output.
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