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All of the following are abiotic factors, except
Variable Manufacturing Overhead
Costs that vary with the level of production output, such as utilities or raw materials.
Direct Labor-hours
The total time workers spend working directly on manufacturing goods, often used as a basis for allocating manufacturing overhead.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected (standard) variable overhead based on the actual production level.
Indirect Labor
Labor costs associated with tasks that do not directly contribute to the production of a specific product, such as maintenance or supervision.
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