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What is the purpose of a guard band?
Facility Expenses
Costs related to the physical space where business operations occur, such as rent, utilities, and maintenance.
Manufacturing Overhead
All indirect manufacturing costs, including indirect labor, materials, and utilities necessary for production, but not directly associated with specific units.
Planning Budget
A budget created at the beginning of the budgeting period, reflecting the expected costs and revenues based on forecasted levels of activity.
Manufacturing Overhead
All indirect costs associated with manufacturing beyond direct materials and direct labor, such as utilities and rent for the manufacturing facility.
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