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Which of the following is an internal source for new product ideas?
Favorable Differences
Variations between budgeted and actual figures that are advantageous to the company, indicating better performance or savings.
Unfavorable Differences
Variances that occur when actual costs are higher than the budgeted or standard costs, often considered as negative variances.
Relevant Range
The range of the activity index over which the company expects to operate during the year.
Total Costs
The aggregate amount of all expenses incurred in the production of goods or services, including fixed and variable costs.
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