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What is a conditional lethal mutant? Give examples of two classes of conditional lethal mutants produced in T4 to demonstrate its assembly.
Sales Variance
Captures the effect of quantity sold holding the mix of products sold constant.
Overhead Variances
The difference between actual overhead costs incurred and the standard or budgeted overhead costs.
Variable Overhead
The indirect expenses that fluctuate with the level of production activity, such as utilities for the manufacturing plant.
Overhead Absorption Rate
Budgeted overhead divided by budgeted volume. Also called overhead application rate.
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