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Applied Overhead
Under-applied overhead
Over-applied overhead
Theoretical Capacity
Practical Capacity
Normal Capacity
Expected Capacity
High-low Method
Outliers
Flexible budget
Absorption Costing/ Full Costing
Functional Classification
Variable Costing/ Direct Costing
Product Contribution Margin
Contribution Margin
Volume Variance
Phantom Profits
Least Squares Regression Analysis
Dependent Variable
Independent Variable
Simple Regression
Multiple Regression
Regression Line
