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What philosophy supports the belief that all children,regardless of the severity of their disability,must be provided with an education appropriate to their unique needs at no cost to the parent/guardian?
Variable Overhead Efficiency Variance
The difference between the actual and the budgeted or standard cost of variable overheads based on the efficient usage of the business resources.
Total Variable Overhead Spending Variance
The variance between real variable overhead expenses and the anticipated expenses, which are determined using standard rates and the actual levels of production.
Variable Manufacturing Overhead
Indirect manufacturing costs that vary with production volume, such as utilities for the manufacturing plant or raw material handling costs.
Variable Overhead Rate Variance
The difference between the actual variable overhead costs incurred and the standard cost expected for the actual production volume.
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