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All of the following solutions are buffers EXCEPT
Budgeted Expenditure
Planned spending for a specific period as outlined in a budget, which serves as a financial plan and guideline for managing expenses.
Actual Expenditure
The real amount of money spent on goods, services, and other expenses during a specific period.
Variable Overhead Variances
The difference between the actual variable overhead incurred and the standard cost assigned to production, indicating efficiency or inefficiency.
Efficiency Variance
The difference between the actual input used in production and the standard input expected, calculated to assess performance.
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