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Novelli Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.6 hours per unit. The variable overhead rate standard is $5.00 per hour. In September the company produced 1,600 units using 950 direct labor-hours. The actual variable overhead rate was $5.10 per hour. The variable overhead efficiency variance for September is:
Posttraumatic Growth
Beneficial transformation resulting from encountering and battling through a significant life challenge or traumatic incident.
Traumatizing
Causing severe emotional distress or psychological damage.
Stronger Person
Refers to an individual possessing greater physical strength, emotional resilience, or moral integrity compared to others.
Posttraumatic Growth
The advantageous transformation in psychology stemming from battling tough life challenges.
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