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What Are the Two Variances for Fixed Overhead

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What are the two variances for fixed overhead?


Definitions:

Performance Appraisals

The systematic evaluation of an employee's job performance and productivity, typically to determine compensation, promotions, and training needs.

Positive Reinforcement

The process of encouraging or increasing a behavior by following it with a positive stimulus.

Regressive Coping

A defense mechanism where an individual responds to stress by reverting to behaviors typical of an earlier stage of development.

Punishment

A consequence given in response to an unwanted behavior, intended to decrease the likelihood of that behavior occurring again.

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