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When higher levels of output cost more per unit to produce,the facility realizes
Supplies Cost
The expense incurred to acquire supplies necessary for the production of goods or the operation of a business.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead costs incurred and the expected variable overhead costs based on standard cost accounting practices.
Direct Labor-hours
The whole amount of production time by workers intimately involved in manufacturing.
Variable Manufacturing Overhead
Indirect manufacturing costs that fluctuate with production volume, such as utilities and indirect materials.
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