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Write a polar equation in r and of an ellipse with the focus at the origin, with the eccentricity and vertex at
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Predetermined Overhead Rate
A rate used to allocate manufacturing overhead to individual units of production, calculated before the period begins.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost allocated to production, based on the actual hours worked.
Machine-Hours
A measure of production time, calculated by the number of hours machines are operating in the manufacturing process.
Budget Variance
The difference between budgeted figures and actual figures for a particular accounting category.
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