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Describe Peter Mitchell's chemiosmotic model for coupling ETS with ATP synthesis.
Expenditure
The act of spending money for goods or services, encompassing both capital and operational expenses.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead costs incurred and the standard variable overhead costs expected for the actual production level.
Standard Cost
A predetermined cost of manufacturing a single unit or a number of product units during a specific period under current or anticipated operating conditions.
Overhead Applied
An accounting method used to allocate estimated overhead costs to specific products or job orders based on a predetermined rate or method.
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