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______ disorders is a diverse category of childhood disorders that includes autism spectrum disorder, attention deficit/hyperactivity disorder, disorders of learning, and motor disorders.
Variable Manuf. Overhead
Costs that vary with the level of production, such as indirect materials and utilities used in manufacturing.
Variable Overhead Spending Variance
The difference between actual variable overhead costs and the budgeted costs for the actual level of activity, indicating overspending or underspending.
Labour Efficiency Variance
The difference between the budgeted labor hours or costs and the actual labor hours or costs incurred.
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