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Which Reason Is a Purpose for Draping a Client

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Which reason is a purpose for draping a client?

Interpret flexible budget variances, including spending and activity variances.
Calculate cost formula per unit and per activity measure from given data.
Apply the concepts of budgeting and variance analysis to different types of costs (variable, fixed) and activities (jobs, meals, flights, etc.).
Analyze the impact of changes in activity levels on budgeted and actual costs.

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