Find an equation of a plane passing through the following three points. 
Definitions:
Standard Labor Rate
The predetermined cost per hour for labor, used in budgeting and costing calculations.
Standard Machine-Hours
A predetermined amount of time that should be required to complete a task or produce a product on a machine, used for planning and efficiency analyses.
Variable Overhead Efficiency Variance
The difference between the actual hours taken to produce something and the standard hours expected, multiplied by the variable overhead rate per hour.
Manufacturing Overhead
All indirect costs associated with manufacturing a product, excluding direct materials and direct labor costs.
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