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According to Skinner, superstitious behavior develops because of an accidental relationship between response and reinforcement.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead to individual products or job orders based on a specific activity base.
Direct Labor-hours
The total number of work hours directly spent on manufacturing a product.
Materials Price Variance
The difference between the actual cost of materials purchased and the expected cost based on the standard price.
Materials Quantity Variance
The variance between the actual and projected amounts of materials consumed in manufacturing, multiplied by the unit's standard cost.
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