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| Dori Castings, a job-order shop, uses a full-absorption, standard-cost system to account for its production costs. The O/H costs are applied on a direct-labor-hour basis.Dori’s choice of a production volume as a denominator for calculating its factory O/H rate has A. An effect on the variable factory O/H rate for applying costs to production. B. No effect on the fixed factory O/H budget variance. C. No effect on the fixed factory O/H production volume variance. D. No effect on the overall (net) fixed factory O/H variance. |