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The electrons of an atom are
Fixed Overhead Volume Variance
The difference between the budgeted and actual overhead costs due to variations in production volume.
Machine Breakdowns
Unplanned events where machinery or equipment fails to function correctly, leading to production delays, increased maintenance costs, and potential operational losses.
Increase In Utility Costs
A rise in the expenses associated with utilities such as electricity, water, and gas consumed by a business or individual.
Purchase Price Variances
Differences between the actual cost of materials purchased and the expected (budgeted) cost, often analyzed in cost accounting.
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