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Each of the following has been shown to sometimes cause deaf-blindness EXCEPT
Budget Variance
The difference between the budgeted or planned amount of expense or revenue, and the actual amount incurred or received.
Fixed Overhead Budget Variance
The variance between the budgeted and the actual incurred fixed overhead expenses.
Manufacturing Overhead Applied
The portion of estimated manufacturing overhead cost that is assigned to each unit of production based on a predetermined rate.
Labor-Hour
A labor-hour represents an hour of work performed by an employee, typically used as a basis for allocating labor costs or measuring productivity.
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