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Macrocytosis in patients with cirrhosis and obstructive jaundice can be differentiated from the macrocytes seen in megaloblastic anemia because of:
Fixed Manufacturing Overhead
Costs that do not vary with the level of production, such as rent, salaries of permanent staff, and depreciation of factory equipment.
Fixed Overhead Volume Variance
The difference between the budgeted and actual fixed overhead costs attributed to the variation in produced units.
Materials Price Variance
The difference between the actual cost of materials and the standard cost, which can indicate inefficiencies or savings.
Direct Labor Rate Variance
The difference between the expected cost of direct labor at standard rates and the actual cost incurred.
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