Consider the mathematical expressions for gas laws listed, select the correct name for the law from the response list: 
Definitions:
Budgeted Overhead
The estimated cost of overhead expenses planned for a specific period, including items such as utilities, rent, and indirect labor.
Applied Fixed Overhead
The portion of fixed overhead costs allocated to individual units of production based on a predetermined rate.
Machine Hours
A measure of the amount of time a machine is in operation, used for allocating costs in manufacturing.
Spending Variance
The difference between the budgeted amount of expense and the actual amount spent.
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