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*Actual hours are equal to standard hours for units produced.
-The fixed factory overhead volume variance is
Canada
A country in North America known for its vast landscapes, multicultural diversity, and as the second-largest country by total area.
Certified Forest
A forest area that has been assessed and recognized by a certifying body for being managed in an environmentally responsible, socially beneficial, and economically viable manner.
Forest Stewardship Council
An international non-profit organization that sets standards for responsible forest management to ensure environmental sustainability, social benefit, and economic viability.
Sustainable Forestry Initiative
A program promoting responsible forest management practices that maintain the ecological, social, and economic values of forests.
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