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-According to Figure 9-4 above, column A represents a(n)
Controllable Overhead Variance
The difference between the actual overhead costs incurred that are directly manageable by a manager and the budgeted or standard overhead costs.
Direct Labor Hours
The total number of hours worked by employees directly involved in the manufacturing process.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, excluding direct materials and direct labor.
Controllable Variance
The difference between actual and expected amounts that can be directly managed or controlled by responsible individuals.
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