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_____ resists any attempt to shift the burden of full responsibility off of lawbreakers' backs and onto the victims' shoulders.
Overhead Variances
The difference between actual overhead costs incurred and the standard or budgeted overhead costs.
Variable Overhead
The indirect expenses that fluctuate with the level of production activity, such as utilities for the manufacturing plant.
Overhead Absorption Rate
Budgeted overhead divided by budgeted volume. Also called overhead application rate.
Direct Labor Hours
The total hours worked by employees directly involved in the manufacturing process.
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