Which of the features labeled on this figure is an esker? 
Definitions:
Standard Cost
The estimated or predetermined cost of manufacturing a single unit of product or performing a service, used for budgetary and performance evaluation purposes.
Fixed Overhead Volume Variance
A financial metric that measures the difference between the budgeted and actual fixed overhead costs, influenced by changes in production volume.
Productive Capacity
The maximum output that a business can produce in a given period under normal conditions, considering its resources.
Overapplied Overhead
A situation where the allocated manufacturing overhead costs are more than the actual overhead costs incurred.
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