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DNA gyrase
Overhead
The indirect costs of production or operations that are not directly traceable to a specific product or job, such as utilities, rent, and administrative expenses.
Machine-Hours
A measure of production activity that quantifies the total hours a machine is operated over a specific period.
Fixed Manufacturing Overhead
Indirect production costs that remain constant regardless of the volume of production, such as salaries of managers and depreciation of factory equipment.
Budget Variance
Budget Variance is the difference between the budgeted or planned amounts and the actual amounts spent or earned, used to evaluate financial performance.
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