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Which of the following exceptions is a checked exception?
Variable Factory Overhead Controllable Variance
The difference between the actual variable overhead costs incurred and the expected costs based on the standards set for the production volume.
Total Factory Overhead Cost Variance
The difference between the actual overhead costs incurred and the standard overhead costs assigned to production over a given period.
Factory Overhead Cost Budget
Budget that estimates the cost for each item of factory overhead needed to support budgeted production.
Total Variable Cost
The sum of all costs that vary directly with the level of production or sales volume.
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