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Like meteoroids and asteroids, cometary nuclei in the Oort Cloud undergo frequent collisions that often send them into the inner Solar System.
Variable Overhead Item
Costs that vary with the level of production output, such as utilities or materials, and are not fixed over the short term.
Rate Variances
The difference between the actual rate paid for inputs and the standard rate expected, often analyzed for labor or overhead rates.
Efficiency Variances
The difference between the actual amount of an input used and the expected (or standard) amount needed, multiplied by the standard cost per unit of input.
Landing Gears
A critical aircraft component that supports the plane during landing and takeoff.
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