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The physical environment is very important in supporting a learning process.Which is NOT a factor of the physical environment?
Standard Cost System
An accounting system that uses predetermined costs for product costing and variance analysis.
Variable Manufacturing Overhead
Costs in manufacturing that vary with production volume, such as supplies and utilities directly involved in the production process.
Machine-Hours
A unit of measure that represents the operation of one machine for one hour, used in manufacturing to allocate costs based on machine usage.
Standard Costing System
An accounting system that uses standard costs for determining the cost of products or services, facilitating variance analysis against actual costs.
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