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All of the following will reduce the exposure to computer viruses except
Quantity Standard
Pre-determined measure set for the amount of input that should be used in producing a unit of output.
Standard Cost System
A cost accounting system that uses estimated costs for inventories and cost of goods sold rather than historical costs, facilitating budgeting and variance analysis.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including the cost of materials and labor directly used to create the product.
Standard Cost Variances
The differences between the actual costs incurred and the standard costs, indicating underperformance or overperformance.
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