Examlex
In what year was the category of learning disabilities first included in IDEA?
Fixed Manufacturing Overhead
Costs associated with manufacturing that do not vary with the level of production, such as salaries of managers, rent of the factory, and depreciation of manufacturing equipment.
Budget Variance
The difference between budgeted figures for revenue or spending and the actual amounts incurred.
Machine-Hours
A measure of production time, calculated by the number of hours machines are operating as part of the manufacturing process.
Actual Output
The actual quantity of goods or services produced by a company within a specified timeframe.
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