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The difference between GDP and net taxes is
Standard Variable Overhead Rate
The predetermined rate at which variable overhead costs are expected to occur relative to a specific activity or cost driver.
Variable Manufacturing Overhead
The portion of manufacturing overhead costs that varies with production volume.
Variable Overhead Efficiency Variance
Variable overhead efficiency variance is the difference between the actual and budgeted variable overhead cost based on the efficient utilization of resources.
Direct Labor-hours
The amount of labor hours that can be directly attributed to the production process, serving as a basis for allocating manufacturing overhead costs in some costing systems.
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