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The fundamental attribution error is based on the:
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the standard cost of variable overhead expected for the actual production level.
Variable Manufacturing Overhead
Costs of manufacturing that vary with the level of production output, such as utilities and some wages.
Materials Price Variance
The variance between the real expense of materials and their anticipated (or standard) cost.
Direct Labor-hours
The total hours worked by employees directly involved in the production process, used as a basis for allocating labor costs to products or job orders.
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