Corporation X has a number of exporting transactions with companies based in Vietnam. Exporting activities result in receivables. If the settlement currency is the US dollar, which of the following will happen by changes in the direct or indirect exchange rates? 
Definitions:
Overhead Absorbed
The overhead rate multiplied by standard units of volume.
Direct Labor Hours
The total amount of time spent by employees directly involved in manufacturing products or providing services.
Overhead Volume Variance
The flexible budget at standard volume less the overhead applied. It is an estimate of the unused or overused fixed plant capacity.
Planned Overheads
The estimated costs of indirect materials, labor, and other expenses necessary to run operations that are budgeted for a specific period.
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