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An explanation of aggression in terms of instinct would have the most difficulty accounting for
Variable Overhead Rate Variance
The difference between the actual variable overhead rate incurred and the standard rate, multiplied by the actual activity level.
Standard Cost
The predetermined cost of manufacturing a single unit or a number of units during a specific period under normal conditions.
Raw Materials Quantity Variance
The difference between the actual quantity of raw materials used and the expected quantity of raw materials based on the standard cost, which indicates efficiency in using materials.
Standard Cost System
An accounting system that uses standard costs for product costs, serving as a tool for planning, controlling, and decision making.
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