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ProtecTV Is a Product That Selectively Mutes Words and Phrases

question 172

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ProtecTV is a product that selectively mutes words and phrases that some people find objectionable.It can be connected to a television,VCR,DVD player,or a satellite TV system.The manufacturer of ProtecTV targeted parents who did not want their children exposed to what they consider to be offensive language.By helping parents who want to protect the innocence of their children,ProtecTV is using _____ segmentation.


Definitions:

Standard Cost System

A cost accounting system that uses cost units determined in advance for materials, labor, and overhead to estimate the cost of production.

Fixed Manufacturing Overhead

Regular, consistent expenses related to manufacturing that do not vary with the level of production, such as rent, salaries, and insurance.

Variable Overhead Efficiency Variance

The difference between the actual variable overhead cost incurred and the expected (or standard) variable overhead cost for the actual production volume.

Manufacturing Overhead

All indirect costs associated with the manufacturing process, excluding direct materials and direct labor.

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