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A long-term investment in available-for-sale securities was acquired at a cost of $40,000.At year-end,the fair value of the securities is $42,250.The year-end adjusting entry requires a:
Overhead Efficiency
The measurement of how effectively a business or project manages its overhead costs.
Fixed Overhead Budget
A plan that outlines anticipated fixed costs that do not vary with the level of production or sales.
Fixed Overhead Volume
The quantity of fixed overhead costs that do not change with the level of production or activity.
Standard Cost
An estimated or predetermined cost of performing an operation or producing a good, used in budgeting and pricing decisions.
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