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Rail transportation is the fastest yet most expensive form of shipping.
Budget Variance
The difference between budgeted amounts and actual amounts for revenues, expenses, or other financial metrics.
April
The month that comes fourth in the year according to the Gregorian calendar system.
Predetermined Overhead Rate
A rate used to apply manufacturing overhead costs to products, calculated before the production period based on estimated costs and activity levels.
Variable Overhead
Costs that fluctuate with the level of production activity, such as utilities or raw materials.
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