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The first primate to walk upright similar to humans was:
Flexible Budget
A customizable budget that adjusts based on operational volume or activity fluctuations.
Activity Level
A factor that measures the amount of production or work accomplished, often used in cost accounting to determine costs based on different levels of operation.
Activity Variance
A metric used in cost accounting to measure the difference between planned activity and actual activity, often analyzed to improve budgeting and control processes.
Direct Labor
The labor costs that can be directly traced to the production of specific goods or services.
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