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Which of the following is not an explanation for a favorable variable overhead spending variance?
Data Type
A classification identifying one of various types of data, such as integer, floating-point, or string, that determines the possible values for that type, the operations that can be done on it, and the way it is stored.
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Money
A medium of exchange in the form of coins and banknotes; used to purchase goods, services, or settle debts.
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