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Cost accounting

1. In the calculation of manufacturing cycle efficiency, which of the following activities results in value-added time?

A. Moving.

B. Processing.

C. Inspection.

D. Waiting.

E. All of the above.

2. The difference between budgeted fixed manufacturing overhead and the fixed overhead applied to production is the:

A. sum of the spending and efficiency variances.

B. controllable variance

C. efficiency variance

D. spending variance

E. volume variance

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1. In the calculation of manufacturing ...

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