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Which of the following is the most likely cause for the development of drug-resistant tuberculosis?
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost allocated, based on the actual activity levels.
Manufacturing Overhead
All manufacturing costs except direct materials and direct labor.
Standard Cost System
A cost accounting system that utilizes standard costs for material, labor, and overhead to estimate the cost of goods produced or services rendered.
Variable Overhead Rate Variance
This refers to the difference between what the variable overhead costs were expected to be versus what they actually were, measured against the standard cost of production.
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