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Indirect Labor
The wages paid to employees who are not directly involved in producing goods but support those who are, such as maintenance workers and supervisors.
Power
The capacity or ability to direct or influence the behavior of others or the course of events.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead costs incurred and the expected costs based on the standard costs for the actual production volume.
Variable Manufacturing Overhead
Indirect production costs that vary with the level of production output, such as utilities or materials handling expenses.
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