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Irving Corporation makes a product with the following standards for direct labor and variable overhead:
In November the company's budgeted production was 5,300 units, but the actual production was 5,100 units. The company used 1,650 direct labor-hours to produce this output. The actual variable overhead cost was $7,590. The company applies variable overhead on the basis of direct labor-hours.
-The variable overhead rate variance for November is:
MAO Inhibitors
Monoamine Oxidase Inhibitors are a class of antidepressant drugs that work by preventing the breakdown of monoamine neurotransmitters, increasing their availability in the brain.
Disinhibition Theory
A psychological theory suggesting that reduced inhibition of impulses or behaviors can lead to an increase in those behaviors, particularly in social or emotional contexts.
Alcohol Use
The consumption of beverages containing ethanol, which can have both social and addictive aspects, impacting health and behavior.
Substance Abuse
A pattern of drug use in which people rely on a drug chronically and excessively, allowing it to occupy a central place in their life.
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