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Valera Corporation makes a product with the following standards for labor and variable overhead:
The company budgeted for production of 5,300 units in July, but actual production was 5,400 units. The company used 2,130 direct labor-hours to produce this output. The actual variable overhead rate was $6.10 per hour. The company applies variable overhead on the basis of direct labor-hours.
-The variable overhead efficiency variance for July is:
Cysts
Fluid-filled sacs that can develop in various parts of the body, often benign and without symptoms.
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Small, slender medical tools designed for precision tasks in surgeries or procedures, often likened to the size of a pencil for their thinness.
Arthroscopy
A minimally invasive surgical procedure used to diagnose and treat joint problems through a small incision using a camera and specialized instruments.
Small Incision
A minimal surgical cut or opening made in the body during operations.
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